https://www.taxtmi.com/caselaws?id=800427 Section 129 transit penalties require an established substantive contravention; mandatory invoice and e-way-bill requirements do not make every documentary discrepancy penal. Use of a consignee's former address may be a technical, bona fide error where invoices, e-way bills and transport records substantiate movement, physical verification confirms the goods, and no evidence shows a fictitious purchaser, diversion, duplicate documentation, value suppression, or intent to evade tax. Section 126(6) cannot reduce a valid percentage-based transit penalty, because liability under Section 129 must first arise. On these facts, the address mismatch did not attract the transit penalty. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800427 Section 129 transit penalties require an established substantive contravention; mandatory invoice and e-way-bill requirements do not make every documentary discrepancy penal. Use of a consignee's former address may be a technical, bona fide error where invoices, e-way bills and transport records substantiate movement, physical verification confirms the goods, and no evidence shows a fictitious purchaser, diversion, duplicate documentation, value suppression, or intent to evade tax. Section 126(6) cannot reduce a valid percentage-based transit penalty, because liability under Section 129 must first arise. On these facts, the address mismatch did not attract the transit penalty. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800427