Home Case Index All Cases GST GST + HC GST - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 482 - ALLAHABAD HIGH COURTLevy of penalty u/s 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 - Part B of the E-Way Bill was filled up by the petitioner immediately after the interception, that is, much before the order of detention was passed - HELD THAT:- In the present factual matrix, it is crystal clear that IGST had already been paid and there was no involvement whatsoever of any mens rea for evasion of tax. Furthermore, the only technical fault was with regard to non filling up of Part B of the E-Way Bill. The impugned orders are not sustainable and the same are required to be set aside - petition allowed.
|