Section 129 GST Proceedings Require Proof of Mens Rea; Minor Invoice Errors Insufficient for Penalty

Section 129 GST Proceedings Require Proof of Mens Rea; Minor Invoice Errors Insufficient for PenaltyCase-LawsGSTThe HC held that initiation of proceedings under section 129 of the GST Act requires proof of mens rea to evade tax. A minor discrepancy of one

Section 129 GST Proceedings Require Proof of Mens Rea; Minor Invoice Errors Insufficient for Penalty
Case-Laws
GST
The HC held that initiation of proceedings under section 129 of the GST Act requires proof of mens rea to evade tax. A minor discrepancy of one digit in the tax invoice and e-way bill did not establish such intent. Relying on precedent emphasizing the necessity of mens rea for penalty imposition, the Court found the impugned orders unsustainable. Consequently, the orders were quashed, and the petition was allowed.
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