https://www.taxtmi.com/caselaws?id=783450 HC set aside the orders imposing penalty under s.129(3) of the GST Act for non-filling of Part B of the e-way bill. It held that mere non-generation of Part B, particularly due to an undisputed technical glitch, does not establish intent to evade tax, which is a necessary precondition for invoking s.129(3). As no authority had recorded any finding on intention to evade, and the tax liability itself was not in dispute, the levy of penalty was held unsustainable in law. The impugned penalty and related orders were quashed and the petition was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783450 HC set aside the orders imposing penalty under s.129(3) of the GST Act for non-filling of Part B of the e-way bill. It held that mere non-generation of Part B, particularly due to an undisputed technical glitch, does not establish intent to evade tax, which is a necessary precondition for invoking s.129(3). As no authority had recorded any finding on intention to evade, and the tax liability itself was not in dispute, the levy of penalty was held unsustainable in law. The impugned penalty and related orders were quashed and the petition was allowed. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783450