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2024 (2) TMI 655 - ALLAHABAD HIGH COURTPenalty order passed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 - only part B of the e-way bill could not be generated - intent to evade tax or not - HELD THAT:- Upon consideration of the arguments made by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been unable to indicate any intention of the petitioner to evade tax. In the present case, the defect was of a technical nature only and without any intention to evade tax. Accordingly, the penalty imposed under Section 129(3) of the UPGST Act is unsustainable. The orders dated March 6, 2020 and September 16, 2023 are quashed and set aside - The writ petition is allowed.
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