https://www.taxtmi.com/caselaws?id=781202 HC quashed orders imposing penalty under section 129(3) of the GST Act, finding Part B of the e-way bill remained unfilled due to a technical error and there was no recorded intention to evade tax. Citing a Division Bench precedent, the court held mere non-filling of the e-way bill does not attract penalty under section 129(3) absent culpable intent. In view of the undisputed technical glitch and lack of evidence of tax evasion, the petition was allowed and the impugned penalty orders set aside. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781202 HC quashed orders imposing penalty under section 129(3) of the GST Act, finding Part B of the e-way bill remained unfilled due to a technical error and there was no recorded intention to evade tax. Citing a Division Bench precedent, the court held mere non-filling of the e-way bill does not attract penalty under section 129(3) absent culpable intent. In view of the undisputed technical glitch and lack of evidence of tax evasion, the petition was allowed and the impugned penalty orders set aside. Case-Laws GST Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781202