Departmental appeal limits permit discretionary exceptions, while penalties for technical e-way bill lapses in genuine transactions require evasion intent.
Case-Laws
GST
The monetary limit for departmental appeals does not apply where the State Tax Commissioner considers a contest necessary in the interests of justice or revenue. That opinion cannot be challenged, and the Commissioner need not state reasons. For a technical failure to complete e-way bill Part B in an otherwise genuine transaction, penalty under section 129 requires an intention to evade tax supported by material and reasoned findings. Genuine documents accompanying the goods can rebut a presumption of evasion; a pre-movement e-invoice can disclose the transaction on the portal and auto-populate GSTR-1.
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