https://www.taxtmi.com/caselaws?id=800035 Section 129(3) penalty is directed at intentional tax evasion rather than an inadvertent clerical or portal-related lapse in e-way bill compliance. Non-updating of Part-B, by itself, does not establish an attempt to evade tax where the tax invoice, Part-A e-way bill, goods particulars and underlying transaction are genuine and properly accounted for. Manual check-post precedents are distinguishable in the digital GST framework. Revenue must record and support a positive finding of intent to evade tax before imposing a penalty; absent such evidence, Part-B non-updating alone cannot sustain penal action. 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=800035 Section 129(3) penalty is directed at intentional tax evasion rather than an inadvertent clerical or portal-related lapse in e-way bill compliance. Non-updating of Part-B, by itself, does not establish an attempt to evade tax where the tax invoice, Part-A e-way bill, goods particulars and underlying transaction are genuine and properly accounted for. Manual check-post precedents are distinguishable in the digital GST framework. Revenue must record and support a positive finding of intent to evade tax before imposing a penalty; absent such evidence, Part-B non-updating alone cannot sustain penal action. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800035