Summary
- The Bengaluru GST Appellate Tribunal has ordered the refund of ā¹2,04,372 in penalty to SEL Jegat Printers Private Limited, ruling that a technical omission in the e-way bill Part-B did not indicate intent to evade tax.
- The case stemmed from a 2018 interception of goods destined for The Himalaya Drug Company, where genuine invoices were present but Part-B details were unfilled.
- The Tribunal emphasized that penalties under Section 129 require proof of mens rea and cannot be imposed solely for clerical errors without evidence of tax evasion.
- This decision reinforces the need for proportionality in tax enforcement and highlights procedural safeguards that must be followed by authorities.
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