https://www.taxtmi.com/caselaws?id=801270 Penalty under Section 129(1)(a) of the CGST Act applies to transportation in contravention of statutory transit-document requirements without requiring proof of intent to evade tax. E-way bills must remain valid throughout movement, and Rule 138(10) permits extension within eight hours of expiry. A six-day lapse, unsupported vehicle-breakdown evidence, and failure to seek extension or amendment constitute a contravention even for interstate stock transfers supported by invoices. Procedural deficiencies do not invalidate proceedings where no prejudice results from notice, hearing, or form-related lapses. Circular No. 64/38/2018-GST covers specified minor discrepancies only where a valid e-way bill accompanies the goods, not where it has expired. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801270 Penalty under Section 129(1)(a) of the CGST Act applies to transportation in contravention of statutory transit-document requirements without requiring proof of intent to evade tax. E-way bills must remain valid throughout movement, and Rule 138(10) permits extension within eight hours of expiry. A six-day lapse, unsupported vehicle-breakdown evidence, and failure to seek extension or amendment constitute a contravention even for interstate stock transfers supported by invoices. Procedural deficiencies do not invalidate proceedings where no prejudice results from notice, hearing, or form-related lapses. Circular No. 64/38/2018-GST covers specified minor discrepancies only where a valid e-way bill accompanies the goods, not where it has expired. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801270