https://www.taxtmi.com/caselaws?id=472153 Omission to state the vehicle registration number in Part-B of an e-way bill is treated as a curable technical breach where the invoice and accompanying documents correctly correspond to the goods and conveyance. Section 129 penalty requires consideration of the nature of the contravention and material showing an intention to evade tax. In the absence of mala fides, tax evasion, or discrepancies in transaction documents, the omission does not justify penalty under Section 129. A general penalty under Section 125, stated as Rs. 25,000, may instead apply. en-us Mon, 17 Nov 2025 00:00:00 +0530 Wed, 30 Sep 2026 19:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472153 Omission to state the vehicle registration number in Part-B of an e-way bill is treated as a curable technical breach where the invoice and accompanying documents correctly correspond to the goods and conveyance. Section 129 penalty requires consideration of the nature of the contravention and material showing an intention to evade tax. In the absence of mala fides, tax evasion, or discrepancies in transaction documents, the omission does not justify penalty under Section 129. A general penalty under Section 125, stated as Rs. 25,000, may instead apply. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472153