https://www.taxtmi.com/highlights?id=90780 The HC held that initiation of proceedings under section 129 of the GST Act requires proof of mens rea to evade tax. A minor discrepancy of one digit in the tax invoice and e-way bill did not establish such intent. Relying on precedent emphasizing the necessity of mens rea for penalty imposition, the Court found the impugned orders unsustainable. Consequently, the orders were quashed, and the petition was allowed. en-us Tue, 22 Jul 2025 08:25:36 +0530 Tue, 22 Jul 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90780 The HC held that initiation of proceedings under section 129 of the GST Act requires proof of mens rea to evade tax. A minor discrepancy of one digit in the tax invoice and e-way bill did not establish such intent. Relying on precedent emphasizing the necessity of mens rea for penalty imposition, the Court found the impugned orders unsustainable. Consequently, the orders were quashed, and the petition was allowed. Highlights GST Tue, 22 Jul 2025 08:25:36 +0530 https://www.taxtmi.com/highlights?id=90780