{"id":70820,"date":"2025-01-24T08:44:40","date_gmt":"2025-01-24T03:14:40","guid":{"rendered":""},"modified":"2025-01-24T08:44:40","modified_gmt":"2025-01-24T03:14:40","slug":"high-court-overturns-gst-penalty-u-s-129-1-rules-incomplete-e-way-bill-details-not-proof-of-tax-evasion","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70820","title":{"rendered":"High Court Overturns GST Penalty u\/s 129(1), Rules Incomplete E-way Bill Details Not Proof of Tax Evasion."},"content":{"rendered":"<p>High Court Overturns GST Penalty u\/s 129(1), Rules Incomplete E-way Bill Details Not Proof of Tax Evasion.<br \/>Case-Laws<br \/>GST<br \/>HC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority&#39;s dismissal was deemed unjustified as there was no clear tax evasion intent. While the e-way bill showed dispatch from Durgapur without full supplier details, the court found this omission insufficient to establish evasion, noting the goods moved in the sam<\/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=85152\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Overturns GST Penalty u\/s 129(1), Rules Incomplete E-way Bill Details Not Proof of Tax Evasion.Case-LawsGSTHC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority&#8217;s dismissal was deemed u<\/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-70820","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70820","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=70820"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70820\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}