GST DAILY – 432 : No penalty under Section 129 if tax on goods was paid despite incomplete e-way bill: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF

Kamal Envirotech Pvt. Ltd. V/s Commissioner of GST, decided on 17-1-2025

 👉 Issue:-

✔️ Can penalty would be levied if tax on goods was paid despite incomplete e-way bill?

👉 The Hon’ble High Court Judgement:-

✔️ Section 129 is not merely a provision that seeks to levy a statutory penalty; it is principally concerned with release of goods and conveyances which may have been detained or seized; section 129 penalties could not be levied where goods were transported under an incomplete e-way bill with missing Part-B, but tax leviable had been duly paid showing absent of mensrea to avoid tax payment.

Section 129, read with section 126, of Central Goods and Services Tax Act, 2017