{"id":74369,"date":"2025-11-12T08:17:49","date_gmt":"2025-11-12T02:47:49","guid":{"rendered":""},"modified":"2025-11-12T08:17:49","modified_gmt":"2025-11-12T02:47:49","slug":"penalty-under-s-129-3-gst-set-aside-where-part-b-e-way-bill-not-generated-due-to-technical-error-no-mens-rea","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74369","title":{"rendered":"Penalty Under s.129(3) GST Set Aside Where Part B E-Way Bill Not Generated Due To Technical Error, No Mens Rea"},"content":{"rendered":"<p>Penalty Under s.129(3) GST Set Aside Where Part B E-Way Bill Not Generated Due To Technical Error, No Mens Rea<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned orders imposing penalty under s.129(3) of the GST Act and allowed the petition. The court found the record established non-generation of Part B of the e-way bill due to a technical error, which was not disputed, and no authority had recorded any finding of mens rea to evade tax. Absent any proven intent to evade payment of tax, the stat<\/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=94107\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty Under s.129(3) GST Set Aside Where Part B E-Way Bill Not Generated Due To Technical Error, No Mens ReaCase-LawsGSTThe HC quashed the impugned orders imposing penalty under s.129(3) of the GST Act and allowed the petition. The court found the recor<\/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-74369","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74369","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=74369"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74369\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}