Wrong e-way bill vehicle number not enough for GST evasion
In short
A GST appellate tribunal has cancelled a ₹10.28 lakh penalty tied to an e-way bill mistake. It said the wrong vehicle registration number by itself did not prove the person intended to evade tax under Section 129.
What the reporting says
A GST appellate tribunal set aside a ₹10.28 lakh penalty after finding that a wrong vehicle registration number in an e-way bill alone did not prove intent to evade GST, according to the published summary. The tribunal said supporting documents and surrounding circumstances pointed otherwise under Section 129. The decision reduces the penalty in the case and narrows the weight of a single mismatch as evidence of tax evasion.
Why it matters
The GST appellate tribunal set aside a ₹10.28 lakh penalty after ruling that a wrong vehicle number in an e-way bill, by itself, was not enough to prove an intent to evade GST under Section 129. The decision is relevant for businesses and tax authorities handling goods movement and GST enforcement.