https://www.taxtmi.com/caselaws?id=800036 Section 129 penalty cannot rest solely on an unfilled Part-B of an e-way bill where invoices and Part-A particulars are genuine, the transaction is tax-paid and identifiable, and no intention to evade tax is established. A technical documentation lapse requires assessment of surrounding facts and does not mechanically attract penal consequences. A final speaking order in Form GST MOV-09 must quantify tax and penalty after considering objections and providing a hearing. Non-issuance of that mandatory adjudicatory order prejudices statutory rights and invalidates the penalty demand. en-us Tue, 29 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800036 Section 129 penalty cannot rest solely on an unfilled Part-B of an e-way bill where invoices and Part-A particulars are genuine, the transaction is tax-paid and identifiable, and no intention to evade tax is established. A technical documentation lapse requires assessment of surrounding facts and does not mechanically attract penal consequences. A final speaking order in Form GST MOV-09 must quantify tax and penalty after considering objections and providing a hearing. Non-issuance of that mandatory adjudicatory order prejudices statutory rights and invalidates the penalty demand. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800036