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 we

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