https://www.taxtmi.com/article/detailed?id=14653 Penalties under the Goods and Services Tax for e-way bill discrepancies require proof of deliberate tax-evasion intent rather than penalising clerical or inadvertent errors. Courts have distinguished trivial or bona fide mistakes-such as typographical errors, late production of an e-way bill prior to seizure, driver-caused delays, incorrect vehicle numbers, and minor invoice mismatches-from deliberate misdeclarations; where intent to evade tax is not established, detention and penalty measures have been quashed and enforcement must assess materiality to tax liability. en-us Mon, 16 Jun 2025 08:41:11 +0530 Mon, 16 Jun 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14653 Penalties under the Goods and Services Tax for e-way bill discrepancies require proof of deliberate tax-evasion intent rather than penalising clerical or inadvertent errors. Courts have distinguished trivial or bona fide mistakes-such as typographical errors, late production of an e-way bill prior to seizure, driver-caused delays, incorrect vehicle numbers, and minor invoice mismatches-from deliberate misdeclarations; where intent to evade tax is not established, detention and penalty measures have been quashed and enforcement must assess materiality to tax liability. Articles Accounting - Auditing Mon, 16 Jun 2025 08:41:11 +0530 https://www.taxtmi.com/article/detailed?id=14653