Penalty Under s.129(3) GST Set Aside Where Part B E-Way Bill Not Generated Due To Technical Error, No Mens Rea
Case-Laws
GST
The HC quashed the impugned orders imposing penalty under s.129(3) of the GST Act and allowed the petition. The court found the record established non-generation of Part B of the e-way bill due to a technical error, which was not disputed, and no authority had recorded any finding of mens rea to evade tax. Absent any proven intent to evade payment of tax, the stat
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