TMI BlogExamining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal AnalysisX X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India , focusing on the implications of non-compliance with the e-Way Bill requirements under the Uttar Pradesh Goods and Services Tax Act, 2017 ( the Act ). The core issue revolves around the imposition of a penalty for not completing Part 'B' of the e-Way Bill, despite the absence of any intent to evade tax. II. Background and Factual Matrix C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e s counsel emphasized the procedural lapse in not filling Part 'B' of the e-Way Bill. IV. Judicial Reasoning and Decision Reliance on Precedents : The court referred to the M/s Citykart Retail Pvt. Ltd. [ 2022 (9) TMI 374 - ALLAHABAD HIGH COURT] case, highlighting similarities in circumstances and legal principles. The cited case emphasized the lack of intent to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. V. Legal Principles and Implications Significance of Mens Rea in Tax Penalties : The decision underscores the importance of intent in determining tax-related penalties. A mere procedural lapse, without fraudulent intent, may not justify punitive measures. Interplay of Procedural Compliance and Substantive Justice : The ruling balances the need for procedural adherenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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