https://www.taxtmi.com/caselaws?id=762630 Penalty for transport of goods with an expired e-way bill cannot be sustained on a mere technical lapse where the transaction is otherwise duly documented and reflected in returns, with no discrepancy, diversion, or evidence of tax evasion. The Court treated GST penalty as requiring a contextual assessment and held that, absent a recorded finding of mala fide intention, wilful evasion, or lack of bona fides, detention and penalty are unwarranted. The penalty orders were therefore set aside and relief granted to the assessee. en-us Thu, 14 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762630 Penalty for transport of goods with an expired e-way bill cannot be sustained on a mere technical lapse where the transaction is otherwise duly documented and reflected in returns, with no discrepancy, diversion, or evidence of tax evasion. The Court treated GST penalty as requiring a contextual assessment and held that, absent a recorded finding of mala fide intention, wilful evasion, or lack of bona fides, detention and penalty are unwarranted. The penalty orders were therefore set aside and relief granted to the assessee. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762630