Penalty u/s 129 of GST Act not invokable merely on non disclosure of full details of supplier in e way bills: Calcutta HC

The Calcutta High Court ruled that the imposition of a penalty under the GST Act cannot be invoked merely due to the non-disclosure of the full details of suppliers in e-way bills. The court noted that penalties under GST should be imposed based on the intent to evade taxes and that mere omission without malafide intent should not attract such penalties. This decision serves to limit the scope for harsh penalties in cases of non-disclosure, which could otherwise be seen as administrative lapses rather than deliberate evasion.