{"id":72242,"date":"2025-08-07T08:57:51","date_gmt":"2025-08-07T03:27:51","guid":{"rendered":""},"modified":"2025-08-07T08:57:51","modified_gmt":"2025-08-07T03:27:51","slug":"penalty-under-section-129-1-reduced-due-to-no-tax-evasion-and-valid-reasons-for-e-way-bill-delay","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72242","title":{"rendered":"Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delay"},"content":{"rendered":"<p>Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delay<br \/>Case-Laws<br \/>GST<br \/>The HC held that in the absence of any intent to evade tax, the imposition of a 200% penalty under Section 129(1) of the WBGST\/CGST Act, 2017 for transporting goods without a valid e-way bill was unwarranted. The appellants&#39; reasons for the e-way bill&#39;s expiration, which caused highway blockage, were neither disputed nor considered by the authorities. The court noted no disput<\/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=91361\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty under Section 129(1) reduced due to no tax evasion and valid reasons for e-way bill delayCase-LawsGSTThe HC held that in the absence of any intent to evade tax, the imposition of a 200% penalty under Section 129(1) of the WBGST\/CGST Act, 2017 for <\/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-72242","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72242","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=72242"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72242\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}