https://www.taxtmi.com/article/detailed?id=12924 Penalty cannot be imposed where omission to generate an e tax invoice was a bona fide human error, all other prescribed documents (tax invoice, goods receipt notes, e way bill) accompanied the goods, and there is no evidence of mens rea to evade tax; administrative circulars and prior authority support treating minor documentary or typographical errors as non penal and precluding initiation of detention and penalty proceedings under the GST penal provision in such circumstances. en-us Sat, 14 Sep 2024 10:07:10 +0530 Sat, 14 Sep 2024 10:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12924 Penalty cannot be imposed where omission to generate an e tax invoice was a bona fide human error, all other prescribed documents (tax invoice, goods receipt notes, e way bill) accompanied the goods, and there is no evidence of mens rea to evade tax; administrative circulars and prior authority support treating minor documentary or typographical errors as non penal and precluding initiation of detention and penalty proceedings under the GST penal provision in such circumstances. Articles Goods and Services Tax - GST Sat, 14 Sep 2024 10:07:10 +0530 https://www.taxtmi.com/article/detailed?id=12924