{"id":70779,"date":"2025-01-17T11:12:44","date_gmt":"2025-01-17T05:42:44","guid":{"rendered":""},"modified":"2025-01-17T11:12:44","modified_gmt":"2025-01-17T05:42:44","slug":"procedural-lapses-without-fraud-don-39-t-warrant-harsh-gst-penalties-hc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70779","title":{"rendered":"Procedural lapses without fraud don&#39;t warrant harsh GST penalties: HC."},"content":{"rendered":"<p>Procedural lapses without fraud don&#39;t warrant harsh GST penalties: HC.<br \/>Case-Laws<br \/>GST<br \/>Procedural irregularities without fraudulent intent do not warrant harsh penalties u\/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner&#39;s failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice, <\/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=84962\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Procedural irregularities without fraudulent intent do not warrant harsh penalties u\/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner<\/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-70779","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70779","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=70779"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70779\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}