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Issues: Whether penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 was sustainable when Part B of the e-way bill was not generated and there was no indication of intention to evade tax.
Analysis: The petitioner's invoices disclosed the vehicle number, the goods were being moved from one branch to another, and the defect complained of was only non-generation of Part B of the e-way bill. On the material before it, the department failed to show any intention to evade tax. The Court treated the omission as a technical defect and followed the previously decided position that such a lapse, by itself, does not justify penalty in the absence of tax evasion intent.
Conclusion: The penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 was unsustainable and was set aside, in favour of the assessee.
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