https://www.taxtmi.com/caselaws?id=761791 Gujarat HC modified penalty under Section 129(1) CGST Act from Rs. 11,80,150 to Rs. 25,000 for non-generation of Part-B e-way bill. Petitioner had generated Part-A and paid IGST on goods transported from port to manufacturing place. Court found violation technical and venial as no tax evasion intent existed. Though petitioner voluntarily paid original penalty without objection, HC reduced it considering the contravention was merely procedural non-compliance rather than substantive tax violation. en-us Thu, 24 Oct 2024 00:00:00 +0530 Mon, 02 Dec 2024 15:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761791 Gujarat HC modified penalty under Section 129(1) CGST Act from Rs. 11,80,150 to Rs. 25,000 for non-generation of Part-B e-way bill. Petitioner had generated Part-A and paid IGST on goods transported from port to manufacturing place. Court found violation technical and venial as no tax evasion intent existed. Though petitioner voluntarily paid original penalty without objection, HC reduced it considering the contravention was merely procedural non-compliance rather than substantive tax violation. Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761791