{"id":72196,"date":"2025-08-02T07:24:52","date_gmt":"2025-08-02T01:54:52","guid":{"rendered":""},"modified":"2025-08-02T07:24:52","modified_gmt":"2025-08-02T01:54:52","slug":"penalty-under-section-129-3-of-gst-act-set-aside-due-to-vehicle-breakdown-causing-delay-in-e-way-bill-re-validation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72196","title":{"rendered":"Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validation"},"content":{"rendered":"<p>Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validation<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the penalty imposed under Section 129(3) of the WBGST\/CGST Act, 2017 for failure to re-validate the e-way bill within the prescribed 8-hour period, accepting the petitioner&#39;s claim of vehicle breakdown causing a 15-hour delay. The Court noted the absence of wilful misconduct or tax fraud and found the appellate authority erred in dismissing <\/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=91183\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validationCase-LawsGSTThe HC set aside the penalty imposed under Section 129(3) of the WBGST\/CGST Act, 2017 for failure to re-validate the e-way bill<\/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-72196","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72196","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=72196"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72196\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}