{"id":72272,"date":"2025-08-11T08:43:30","date_gmt":"2025-08-11T03:13:30","guid":{"rendered":""},"modified":"2025-08-11T08:43:30","modified_gmt":"2025-08-11T03:13:30","slug":"penalty-upheld-under-section-129-1-b-gst-for-transit-without-e-way-bill-modified-to-section-129-1-a-due-to-documents-present","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72272","title":{"rendered":"Penalty upheld under Section 129(1)(b) GST for transit without e-way bill; modified to Section 129(1)(a) due to documents present"},"content":{"rendered":"<p>Penalty upheld under Section 129(1)(b) GST for transit without e-way bill; modified to Section 129(1)(a) due to documents present<br \/>Case-Laws<br \/>GST<br \/>The HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bill, finding no evidence of technical error or inadvertence, as no e-way bill was generated prior to movement. The presence of a tax invoice with the goods established the petitioner as the owner, and the temporary suspension of the pu<\/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=91466\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty upheld under Section 129(1)(b) GST for transit without e-way bill; modified to Section 129(1)(a) due to documents presentCase-LawsGSTThe HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bil<\/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-72272","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72272","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=72272"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72272\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}