{"id":69682,"date":"2024-07-26T09:09:11","date_gmt":"2024-07-26T03:39:11","guid":{"rendered":""},"modified":"2024-07-26T09:09:11","modified_gmt":"2024-07-26T03:39:11","slug":"goods-detention-for-missing-e-tax-invoice-quashed-no-mens-rea-found-u-s-129-3","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69682","title":{"rendered":"Goods Detention for Missing E-Tax Invoice Quashed; No Mens Rea Found u\/s 129(3."},"content":{"rendered":"<p>Goods Detention for Missing E-Tax Invoice Quashed; No Mens Rea Found u\/s 129(3.<br \/>Case-Laws<br \/>GST<br \/>Goods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u\/r 138A accompanied goods; technical error by petitioner in not generating E-Tax Invoice; no discrepancy in quality\/quantity of goods; error a human error; prior to 01.08.2022, dealers with annual turnover over Rs. 20 crores required to issue E-Waybill; in absence of <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79756\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods Detention for Missing E-Tax Invoice Quashed; No Mens Rea Found u\/s 129(3.Case-LawsGSTGoods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u\/r 138A accompanied goods; technical error by petitioner in not generating E-Tax Invoice; no discrepancy in quality\/quantity of goods; error a human &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69682\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Goods Detention for Missing E-Tax Invoice Quashed; No Mens Rea Found u\/s 129(3.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69682","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69682"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69682\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}