https://www.taxtmi.com/caselaws?id=752552 The Allahabad HC quashed penalty orders imposed for E-Way bill violations, ruling that authorities failed to provide hearing opportunity, violating natural justice principles. The court found no mens rea for tax evasion since the E-Way bill was downloaded before vehicle interception and matched the goods/invoice. The court emphasized that technical violations without intent to evade tax and minor documentation errors cannot justify penalty imposition. Authorities failed to verify the E-Way bill's genuineness from GST portal and denied proper hearing, acting contrary to law. The petition was allowed and impugned orders set aside. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 13 May 2024 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752552 The Allahabad HC quashed penalty orders imposed for E-Way bill violations, ruling that authorities failed to provide hearing opportunity, violating natural justice principles. The court found no mens rea for tax evasion since the E-Way bill was downloaded before vehicle interception and matched the goods/invoice. The court emphasized that technical violations without intent to evade tax and minor documentation errors cannot justify penalty imposition. Authorities failed to verify the E-Way bill's genuineness from GST portal and denied proper hearing, acting contrary to law. The petition was allowed and impugned orders set aside. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752552