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GST - Highlights / Catch Notes

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HC quashed penalty u/s 129(3) of UP GST Act for non-filling Part ...


Penalty u/s 129(3) of UP GST Act not justified for technical error in e-Way Bill. Orders quashed.

Case Laws     GST

June 5, 2024

HC quashed penalty u/s 129(3) of UP GST Act for non-filling Part 'B' of e-Way Bill. Citing precedent, court found error technical, not tax evasion. Orders of Dec 26, 2020 & Nov 29, 2021 set aside, petition allowed.

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