Procedural Gaps in E-Way Bill Compliance Don't Automatically Justify GST Penalties Without Proven Tax Evasion Intent

HC adjudicated a GST penalty case involving non-completion of e-way bill part-B. The court determined that mere technical non-compliance with Rule 138 regarding e-way bill documentation does not automatically justify penalty assessment under Section 129. Without substantive evidence demonstrating a deliberate tax evasion attempt, the administrative order imposing penalty was deemed unsustainable. Consequently, the HC set aside the Assistant Commissioner's penalty order, effectively ruling that procedural omissions alone cannot trigger punitive fiscal measures without proving intentional tax avoidance. .....

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