{"id":73204,"date":"2025-09-13T08:47:16","date_gmt":"2025-09-13T03:17:16","guid":{"rendered":""},"modified":"2025-09-13T08:47:16","modified_gmt":"2025-09-13T03:17:16","slug":"penalty-under-s-129-quashed-where-form-gst-mov-01-invoice-e-way-bill-and-transport-voucher-showed-no-tax-evasion-intent","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73204","title":{"rendered":"Penalty under s.129 quashed where Form GST-MOV-01, invoice, e-way bill, and transport voucher showed no tax evasion intent"},"content":{"rendered":"<p>Penalty under s.129 quashed where Form GST-MOV-01, invoice, e-way bill, and transport voucher showed no tax evasion intent<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the appeal and writ petition, holding that penalty under s.129 could not be imposed. The court found the appellant had produced requisite documentation (Form GST-MOV-01), an invoice from the job-worker, an e-way bill for stock transfer, and a stock transfer voucher corroborated by the transporter&#39;s document, demonstrating absence of mens<\/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=92503\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty under s.129 quashed where Form GST-MOV-01, invoice, e-way bill, and transport voucher showed no tax evasion intentCase-LawsGSTThe HC allowed the appeal and writ petition, holding that penalty under s.129 could not be imposed. The court found the a<\/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-73204","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73204","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=73204"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73204\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}