https://www.taxtmi.com/highlights?id=84962 Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner's failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice, E-way bill quantities and actual seizure, penalty u/s 129(3) of CGST Act harsh under facts. en-us Fri, 17 Jan 2025 11:12:44 +0530 Fri, 17 Jan 2025 11:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84962 Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner's failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice, E-way bill quantities and actual seizure, penalty u/s 129(3) of CGST Act harsh under facts. Highlights GST Fri, 17 Jan 2025 11:12:44 +0530 https://www.taxtmi.com/highlights?id=84962