2024 (2) TMI 655

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..... ner and learned counsel appearing on behalf of the respondents. 2. In the present petition, the writ petitioner is aggrieved by the order of penalty dated March 6, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the UPGST Act") and the order of the Appellate Authority dated September 16, 2023. 3. The factual matrix indubitably is .....

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..... Representative vs. Commissioner Commercial Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 and held that non filling up of Part 'B' of the e-Way Bill by itself without any intention to evade tax would not lead to imposition of penalty under Section 129(3) of the UPGST Act. 4. Per-contra, learned counsel appearing on behalf of the respondents has relied upon the penalty order as w .....

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