{"id":70289,"date":"2024-10-24T08:15:25","date_gmt":"2024-10-24T02:45:25","guid":{"rendered":""},"modified":"2024-10-24T08:15:25","modified_gmt":"2024-10-24T02:45:25","slug":"penalty-for-expired-e-way-bill-reduced-no-tax-evasion-intent-found-rs-10-000-fine-imposed-instead-of-maximum-penalty","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70289","title":{"rendered":"Penalty for Expired E-way Bill Reduced; No Tax Evasion Intent Found, Rs. 10,000 Fine Imposed Instead of Maximum Penalty."},"content":{"rendered":"<p>Penalty for Expired E-way Bill Reduced; No Tax Evasion Intent Found, Rs. 10,000 Fine Imposed Instead of Maximum Penalty.<br \/>Case-Laws<br \/>GST<br \/>Levy of penalties u\/ss 122 and 129 of CGST\/SGST Acts &#8211; expiry of e-way bill &#8211; mens rea in penalty imposition. Technically, violation of law by petitioner in transporting goods without revalidating e-way bill. However, once plausible explanation provided by transporter\/assessee and no attempt to evade tax found, proceedings should not culminate in maximum<\/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=82548\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Levy of penalties u\/ss 122 and 129 of CGST\/SGST Acts &#8211; expiry of e-way bill &#8211; mens rea in penalty imposition. Technically, violation of law by petitioner in transporting goods without revalidating e-way bill. However, once <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70289","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70289","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=70289"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70289\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}