https://www.taxtmi.com/caselaws?id=752867 Penalty under Section 129(3) of the Uttar Pradesh GST Act could not be sustained where the goods were accompanied by the tax invoice and e-way bill, and the brief expiry of the e-way bill before interception was explained by a vehicle breakdown. The court treated the lapse as a technical breach because there was no material showing intention to evade tax. Authorities were required to examine whether the facts disclosed mens rea to evade tax before imposing penalty, and on the record that element was absent. en-us Thu, 16 May 2024 00:00:00 +0530 Sun, 19 May 2024 22:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752867 Penalty under Section 129(3) of the Uttar Pradesh GST Act could not be sustained where the goods were accompanied by the tax invoice and e-way bill, and the brief expiry of the e-way bill before interception was explained by a vehicle breakdown. The court treated the lapse as a technical breach because there was no material showing intention to evade tax. Authorities were required to examine whether the facts disclosed mens rea to evade tax before imposing penalty, and on the record that element was absent. Case-Laws GST Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752867