Held that  penalty is not imposable when  there is technical or venial breach of the provisions of the Act. The items purchased were marriage dresses and different items. The legislative intent in the introduction of sections 269ST and 271D was to curb black money by discouraging cash transactions and promoting digital economy. Keeping in view the entire facts and peculiar circumstances of the case, no penalty was leviable in this case.(AY.2018-19)