Mens rea in GST compliance: absence of intent precludes penal measures for mere e Way Bill Part B omissions.

Whether penalty provisions apply where Part B of the e Way Bill is not completed but there is no intention to evade tax. The analysis distinguishes procedural non compliance from tax evasion, stressing that a technical omission-where transport details and invoice consistency exist and no fraudulent purpose is shown-must be assessed against the requirement of mens rea before imposing penal consequences.

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