https://www.taxtmi.com/caselaws?id=775259 The Allahabad HC quashed proceedings under Section 129 of the GST Act where a single digit discrepancy existed between the tax invoice and e-way bill. The court relied on its earlier decision in M/s Cavendish Industries Ltd., which established that mens rea to evade tax is essential for penalty imposition. The court also considered a circular dated 14.9.2018. Finding no intention to evade tax in the minor clerical error, the HC held that the impugned orders could not be sustained in law and allowed the petition, quashing the penalty proceedings against the petitioner. en-us Thu, 17 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775259 The Allahabad HC quashed proceedings under Section 129 of the GST Act where a single digit discrepancy existed between the tax invoice and e-way bill. The court relied on its earlier decision in M/s Cavendish Industries Ltd., which established that mens rea to evade tax is essential for penalty imposition. The court also considered a circular dated 14.9.2018. Finding no intention to evade tax in the minor clerical error, the HC held that the impugned orders could not be sustained in law and allowed the petition, quashing the penalty proceedings against the petitioner. Case-Laws GST Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775259