Facing a Penalty for Tax Evasion? Know Your Legal Remedies Under GST

Abhishek Raja | Last updated: 14 June 2025

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This article explores legal remedies for taxpayers facing penalties under GST, particularly concerning e-way bill discrepancies. It highlights five Allahabad High Court rulings from 2024 that clarify when penalties under Section 129(3) of the CGST Act are applicable and when they are not. The key takeaway is that minor clerical errors or typographical mistakes, without a clear intent to evade tax, should not result in penalties.

Under the Goods and Services Tax (GST) framework, strict compliance with documentation-especially the e-way bill system-is pivotal for seamless transportation of goods. However, multiple High Court rulings have clarified that not every mistake amounts to an attempt to evade tax. Here is a legal ana

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About the Author

Abhishek Raja

Practising CA

Blogger at GSTPanacea.com Fellow Member of ICAI M.Com, DISA(ICAI), Certified Indirect Taxes (ICAI)-Experience in the field of Indirect Taxation for 15 years Certified Valuer (ICAI) Member Sales Tax Bar Association (Delhi) Member Taxation Bar Association (Ghaziabad) Ex-Member NIRC Company Law Research Group-2014- ... Read more

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