https://www.taxtmi.com/caselaws?id=775884 The HC held that the omission of the transporter's name on the e-way bill, despite inclusion of the truck number and other details, did not demonstrate an intent to evade tax or penalty under section 129 of the GST Act. The evidence showed the goods were transported within Delhi for full truck load delivery to the petitioner's godown, and no finding of tax evasion was made. Consequently, the penalty proceedings were unjustified. The impugned orders dated 30.04.2021 and 23.10.2021 were quashed, and the petition was allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775884 The HC held that the omission of the transporter's name on the e-way bill, despite inclusion of the truck number and other details, did not demonstrate an intent to evade tax or penalty under section 129 of the GST Act. The evidence showed the goods were transported within Delhi for full truck load delivery to the petitioner's godown, and no finding of tax evasion was made. Consequently, the penalty proceedings were unjustified. The impugned orders dated 30.04.2021 and 23.10.2021 were quashed, and the petition was allowed. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775884