https://www.taxtmi.com/caselaws?id=799551 Section 129 permits penalties for contraventions of GST law and is not limited to tax non-payment or tax-evasion cases. Rule 138 requires e-way bills to state accurate delivery particulars so that goods can be tracked. Delivery to an address that is neither the recipient's principal place of business nor a declared additional place constitutes a breach; later registration of that address does not cure it. Suppliers must verify the recipient's declared business location before generating an e-way bill. Tax payment and absence of intent to evade tax do not remove liability for the statutory contravention, and an unchallenged e-way bill may be treated as accepted. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799551 Section 129 permits penalties for contraventions of GST law and is not limited to tax non-payment or tax-evasion cases. Rule 138 requires e-way bills to state accurate delivery particulars so that goods can be tracked. Delivery to an address that is neither the recipient's principal place of business nor a declared additional place constitutes a breach; later registration of that address does not cure it. Suppliers must verify the recipient's declared business location before generating an e-way bill. Tax payment and absence of intent to evade tax do not remove liability for the statutory contravention, and an unchallenged e-way bill may be treated as accepted. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799551