https://www.taxtmi.com/caselaws?id=800034 Section 129 of the CGST Act is a machinery provision aimed at preventing tax evasion, requiring proof of intent before a transit-related penalty is imposed. Departmental instructions distinguish substantive contraventions from minor procedural lapses. Where goods matched the accompanying e-way bill and delivery challan on physical verification, an incorrect consignor pin code that shortened the recorded distance and caused e-way bill expiry did not establish tax-evasion intent. In those circumstances, invocation of Section 129 and the consequential penalty were unjustified. 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=800034 Section 129 of the CGST Act is a machinery provision aimed at preventing tax evasion, requiring proof of intent before a transit-related penalty is imposed. Departmental instructions distinguish substantive contraventions from minor procedural lapses. Where goods matched the accompanying e-way bill and delivery challan on physical verification, an incorrect consignor pin code that shortened the recorded distance and caused e-way bill expiry did not establish tax-evasion intent. In those circumstances, invocation of Section 129 and the consequential penalty were unjustified. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800034