Expired GST E-Way Bill Pre-Detention, No Intention to Evade Tax: Allahabad HC orders Refund of Tax and Penalty Amount [Read Order]
Mere technical violation, without intent to evade tax, cannot warrant penalty under Section 129(3) of the UP GST Act, ruled Allahabad HC
By Navasree A.M - On February 7, 2024 8:24 pm - 2 mins read
The Allahabad High Court overturned a penalty imposed for presenting 10-days expired Goods and Services Tax ( GST ) E-way bill during detention. The Court observed that the authorities failed to establish any intent to evade tax in the case. Justice Shekhar B. Saraf observed that “Indubitably, there is a technical violation that has been…
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