{"id":71901,"date":"2025-06-30T08:43:55","date_gmt":"2025-06-30T03:13:55","guid":{"rendered":""},"modified":"2025-06-30T08:43:55","modified_gmt":"2025-06-30T03:13:55","slug":"penalty-under-section-129-3-gst-act-quashed-as-mens-rea-required-for-imposition-not-mere-procedural-lapses","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71901","title":{"rendered":"Penalty under Section 129(3) GST Act quashed as mens rea required for imposition, not mere procedural lapses"},"content":{"rendered":"<p>Penalty under Section 129(3) GST Act quashed as mens rea required for imposition, not mere procedural lapses<br \/>Case-Laws<br \/>GST<br \/>HC set aside penalty imposed under Section 129(3) of the Goods and Services Tax Act, ruling that mens rea is sine qua non for penalty imposition. The petitioner generated e-way bill after detention, with tax already paid, demonstrating no intent to evade tax. Court held that authorities cannot presume tax evasion based solely on procedural lapses such as expired e-w<\/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=89949\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty under Section 129(3) GST Act quashed as mens rea required for imposition, not mere procedural lapsesCase-LawsGSTHC set aside penalty imposed under Section 129(3) of the Goods and Services Tax Act, ruling that mens rea is sine qua non for penalty i<\/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-71901","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71901","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=71901"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71901\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}