https://www.taxtmi.com/article/detailed?id=14495 Imposition of a penalty for omission to complete Part-B of the e-way bill requires a factual finding of intent to evade tax rather than resting on a mere procedural lapse; absent such a finding, penal measures for e-way bill defects are unsustainable and authorities must demonstrate an evidentiary basis of tax evasion before applying punitive measures, with proportionality guiding enforcement and restoration of financial security where penalties lack foundation. en-us Mon, 26 May 2025 09:50:13 +0530 Mon, 26 May 2025 09:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14495 Imposition of a penalty for omission to complete Part-B of the e-way bill requires a factual finding of intent to evade tax rather than resting on a mere procedural lapse; absent such a finding, penal measures for e-way bill defects are unsustainable and authorities must demonstrate an evidentiary basis of tax evasion before applying punitive measures, with proportionality guiding enforcement and restoration of financial security where penalties lack foundation. Articles Goods and Services Tax - GST Mon, 26 May 2025 09:50:13 +0530 https://www.taxtmi.com/article/detailed?id=14495