https://www.taxtmi.com/forum/issue?id=119189 Penalty for non-issuance of an e-way bill is contested on evidence that non-generation resulted from a technical glitch and that the e-way bill was subsequently generated. Defences should include portal error logs, the subsequently issued e-way bill, proof of GST compliance in returns, and a driver affidavit attesting to bona fide transport without intent to evade tax. Establishing absence of mens rea is central to appealing penalty orders, and relief on technical glitch grounds may require escalation if officers do not accept the evidence. en-us Thu, 04 Jul 2024 15:10:56 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119189 Penalty for non-issuance of an e-way bill is contested on evidence that non-generation resulted from a technical glitch and that the e-way bill was subsequently generated. Defences should include portal error logs, the subsequently issued e-way bill, proof of GST compliance in returns, and a driver affidavit attesting to bona fide transport without intent to evade tax. Establishing absence of mens rea is central to appealing penalty orders, and relief on technical glitch grounds may require escalation if officers do not accept the evidence. Discussion-Forum GST Thu, 04 Jul 2024 15:10:56 +0530 https://www.taxtmi.com/forum/issue?id=119189