https://www.taxtmi.com/article/detailed?id=17725 Departmental appeals under GST monetary-limit policies require separate consideration of appeal eligibility and the merits of a penalty. The exception permits consideration of the merits but does not itself justify a contested penalty. The dispute concerned a penalty under Section 129(3) of the CGST Act for failure to update Part-B of an e-way bill. Evidence of intention to evade tax was considered separately from the existence of the documentation defect. A vehicle number in a bilty is relevant evidence, but does not itself complete the electronic Part-B update. en-us Sat, 07 Nov 2026 08:29:37 +0530 Sat, 07 Nov 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17725 Departmental appeals under GST monetary-limit policies require separate consideration of appeal eligibility and the merits of a penalty. The exception permits consideration of the merits but does not itself justify a contested penalty. The dispute concerned a penalty under Section 129(3) of the CGST Act for failure to update Part-B of an e-way bill. Evidence of intention to evade tax was considered separately from the existence of the documentation defect. A vehicle number in a bilty is relevant evidence, but does not itself complete the electronic Part-B update. Articles Goods and Services Tax - GST Sat, 07 Nov 2026 08:29:37 +0530 https://www.taxtmi.com/article/detailed?id=17725