Penalty under Section 129 not imposable due to improper E-Way bill when no intention to evade payment of tax
Last updated: 25 November 2024
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Ram Krishna Gupta v. State of UP [Writ Tax No. 728 of 2023 dated July 09, 2024] allowed the writ petition and set aside the penalty order under Section 129 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") thereby holding that penalty under Section 129 should not be imposed merely based on technical error in filing of e-way bill i.e. e-way bill not complete when there is no intention to evade payment of tax.
Citation :
Writ Tax No. 728 of 2023 dated July 09, 2024
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Bimal Jain
Published in Income Tax
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