https://www.taxtmi.com/caselaws?id=760640 Kerala HC held that while proceedings under Section 129 of CGST/SGST Acts were justified for expired e-way bill violation, maximum penalty imposition was excessive. The petitioner's e-way bill expired at 10 PM on 24.10.2021, with extension time until 6 AM on 25.10.2021, but vehicle was intercepted at 9:59 AM. Court ruled that absent intent to evade tax or repeated violations, authorities should impose penalties under Section 122 rather than Section 129. Penalty reduced to Rs. 10,000 under Section 122(1)(xiv), with bank guarantee to be released upon payment. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760640 Kerala HC held that while proceedings under Section 129 of CGST/SGST Acts were justified for expired e-way bill violation, maximum penalty imposition was excessive. The petitioner's e-way bill expired at 10 PM on 24.10.2021, with extension time until 6 AM on 25.10.2021, but vehicle was intercepted at 9:59 AM. Court ruled that absent intent to evade tax or repeated violations, authorities should impose penalties under Section 122 rather than Section 129. Penalty reduced to Rs. 10,000 under Section 122(1)(xiv), with bank guarantee to be released upon payment. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760640