Penalty for Expired E-way Bill Reduced; No Tax Evasion Intent Found, Rs. 10,000 Fine Imposed Instead of Maximum Penalty.

Penalty for Expired E-way Bill Reduced; No Tax Evasion Intent Found, Rs. 10,000 Fine Imposed Instead of Maximum Penalty.
Case-Laws
GST
Levy of penalties u/ss 122 and 129 of CGST/SGST Acts – expiry of e-way bill – mens rea in penalty imposition. Technically, violation of law by petitioner in transporting goods without revalidating e-way bill. However, once plausible explanation provided by transporter/assessee and no attempt to evade tax found, proceedings should not culminate in maximum

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