{"id":72204,"date":"2025-08-04T08:28:16","date_gmt":"2025-08-04T02:58:16","guid":{"rendered":""},"modified":"2025-08-04T08:28:16","modified_gmt":"2025-08-04T02:58:16","slug":"penalty-upheld-under-section-129-3-cgst-act-for-false-e-way-bill-loading-location-despite-no-tax-evasion-intent","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72204","title":{"rendered":"Penalty upheld under Section 129(3) CGST Act for false E-Way Bill loading location despite no tax evasion intent"},"content":{"rendered":"<p>Penalty upheld under Section 129(3) CGST Act for false E-Way Bill loading location despite no tax evasion intent<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138 of the GST Rules, 2017. The petitioner&#39;s claim of no intent to evade tax was rejected due to discrepancies between the declared E-Way Bill loading point and the actual GPS-verified loading location. The vehicle&#39;s prolonged stay at R<\/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=91228\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty upheld under Section 129(3) CGST Act for false E-Way Bill loading location despite no tax evasion intentCase-LawsGSTThe HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138<\/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-72204","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72204","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=72204"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72204\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}