Penalty should not be imposed when one of the E-way bill expired
Last updated: 23 February 2024
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Global Panel Industries (P.) Ltd. v. State of UP[Writ Tax No. 141 of 2023 dated February 05, 2024] allowed the writ petition and held that penalty should not be imposed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") on account of technical violation i.e. one of the e-way bill expired, when there is no intention to evade payment of tax.
Citation :
Writ Tax No. 141 of 2023 dated February 05, 2024
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Bimal Jain
Published in GST
Views : 192
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