{"id":72148,"date":"2025-07-26T08:39:57","date_gmt":"2025-07-26T03:09:57","guid":{"rendered":""},"modified":"2025-07-26T08:39:57","modified_gmt":"2025-07-26T03:09:57","slug":"penalty-under-section-129-3-gst-act-quashed-due-to-technical-glitch-no-intent-to-evade-tax-found","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72148","title":{"rendered":"Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax found"},"content":{"rendered":"<p>Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax found<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax e<\/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=90959\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax foundCase-LawsGSTThe HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade t<\/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-72148","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72148","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=72148"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72148\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}