{"id":73190,"date":"2025-09-12T08:45:31","date_gmt":"2025-09-12T03:15:31","guid":{"rendered":""},"modified":"2025-09-12T08:45:31","modified_gmt":"2025-09-12T03:15:31","slug":"200-penalty-under-s-129-cgst-wbgst-set-aside-where-no-mens-rea-traffic-delay-covered-by-8-hour-extension","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73190","title":{"rendered":"200% penalty under s.129 CGST\/WBGST set aside where no mens rea, traffic delay covered by 8-hour extension"},"content":{"rendered":"<p>200% penalty under s.129 CGST\/WBGST set aside where no mens rea, traffic delay covered by 8-hour extension<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition, holding that the 200% penalty levied under s.129 CGST\/WBGST was unwarranted and ordering the appellate and original orders set aside. The court found no evidence of mens rea to evade tax, accepted the appellants&#39; undisputed plea of traffic-induced delay and applied the statutory 8-hour extension available to transporter\/owner\/supplier, lea<\/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=92461\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>200% penalty under s.129 CGST\/WBGST set aside where no mens rea, traffic delay covered by 8-hour extensionCase-LawsGSTThe HC allowed the petition, holding that the 200% penalty levied under s.129 CGST\/WBGST was unwarranted and ordering the appellate and o<\/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-73190","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73190","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=73190"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73190\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}