https://www.taxtmi.com/article/detailed?id=14981 A penalty under Section 129(3) was quashed because the penalty order was passed on the same day as the show cause notice without affording reasonable time to reply, violating the principles of natural justice. Authorities intercepted goods accompanied only by Part A of the e way bill, issued detention and show cause documents, and imposed tax and penalty ex parte; the Court found this procedure unsustainable and set aside the penalty, noting absence of mala fide intent and prior administrative guidance tolerating minor documentation lapses. en-us Thu, 21 Aug 2025 16:54:12 +0530 Thu, 21 Aug 2025 16:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14981 A penalty under Section 129(3) was quashed because the penalty order was passed on the same day as the show cause notice without affording reasonable time to reply, violating the principles of natural justice. Authorities intercepted goods accompanied only by Part A of the e way bill, issued detention and show cause documents, and imposed tax and penalty ex parte; the Court found this procedure unsustainable and set aside the penalty, noting absence of mala fide intent and prior administrative guidance tolerating minor documentation lapses. Articles Goods and Services Tax - GST Thu, 21 Aug 2025 16:54:12 +0530 https://www.taxtmi.com/article/detailed?id=14981