GSTAT says Missing E-Way Bill Alone Cannot Sustain Section 129 Penalty Without Evasion Intent

The GST Appellate Tribunal, Prayagraj Bench, set aside detention proceedings against Saraswati Motors for transporting six motorcycles without an e-way bill, despite a valid e-invoice identifying each vehicle by its engine and chassis numbers. The Tribunal held that the pre-amendment Section 129, applicable to the November 2021 transaction, had to be read with Section 130, making intent to evade tax a necessary condition for penalty. It also found that passing the final order just 57 minutes after the show cause notice denied a reasonable opportunity of hearing. The amount deposited under protest was ordered to be refunded with applicable interest, while the Department retained liberty to pursue a procedural penalty for the documentation lapse.