Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders.

Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders. https://www.taxtmi.com/highlights?id=80259 Detention of goods due to incomplete Part B of E-way bill. No dispute on documents/goods. Part B filled before notice/seizure order. No mens rea found to evade tax. Citing M/S ROLI ENTERPRISES case, technical error without tax evasion intent warrants no penalty u/s 129(3). Similar ruling in PRECISION TOOLS INDIA case. Orders dated April 22, 2021 and November 20, 2021 quashed by HC. Writ petition allowed. en-us Thu, 08 Aug 2024 09:11:12 +0530 Thu, 08 Aug 2024 09:11:12 +0530 TaxTMI RSS Generator Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders. https://www.taxtmi.com/highlights?id=80259 Detention of goods due to incomplete Part B of E-way bill. No dispute on documents/goods. Part B filled before notice/seizure order. No mens rea found to evade tax. Citing M/S ROLI ENTERPRISES case, technical error without tax evasion intent warrants no penalty u/s 129(3). Similar ruling in PRECISION TOOLS INDIA case. Orders dated April 22, 2021 and November 20, 2021 quashed by HC. Writ petition allowed. Highlights GST Thu, 08 Aug 2024 09:11:12 +0530 https://www.taxtmi.com/highlights?id=80259