https://www.taxtmi.com/caselaws?id=766343 The HC ruled in favor of the petitioner, quashing the impugned orders dated 20.03.2024 and 04.09.2023 under section 129(3) of the GST Act. The Court found that the petitioner's technical mistake in the e-way bill did not indicate an intention to evade tax, and there were no other discrepancies. It held that genuine human errors should not result in tax and penalty imposition, emphasizing the purpose of e-way bills is to ensure tax compliance, not to penalize minor technical errors. The writ petition was allowed, and the orders were deemed unsustainable. en-us Thu, 20 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766343 The HC ruled in favor of the petitioner, quashing the impugned orders dated 20.03.2024 and 04.09.2023 under section 129(3) of the GST Act. The Court found that the petitioner's technical mistake in the e-way bill did not indicate an intention to evade tax, and there were no other discrepancies. It held that genuine human errors should not result in tax and penalty imposition, emphasizing the purpose of e-way bills is to ensure tax compliance, not to penalize minor technical errors. The writ petition was allowed, and the orders were deemed unsustainable. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766343