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of <h1>Court Quashes Penalty for GST Dealer Over Typo in E-Way Bill, Cites No Intent to Evade Tax.</h1> The Allahabad High Court case involved a registered GST dealer penalized due to a typographical error in the vehicle number on an e-way bill, which led to the seizure of goods in transit. The petitioner argued that the error was unintentional and did not indicate tax evasion, as all other documents were correct and the consignee was also registered. The court examined the role of mens rea under Section 129 of the GST Act and concluded that minor errors without intent to evade tax should not result in penalties. Consequently, the court quashed the penalty orders and granted relief to the petitioner.
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