https://www.taxtmi.com/highlights?id=72652 Penalty order u/s 129(3) - non-filling up of Part B of e-way bill - Stock transfer - Since the goods in question were stock transfer from one Unit to another within the State of Uttar Pradesh (Agra to Mathura) and in absence of any provision being pointed out by the learned ACSC or any authority below that the goods (stock transfer) in transit were liable for payment of tax, no evasion of tax could be attributed to the goods in question. - HC en-us Thu, 19 Oct 2023 14:12:33 +0530 Thu, 19 Oct 2023 14:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72652 Penalty order u/s 129(3) - non-filling up of Part B of e-way bill - Stock transfer - Since the goods in question were stock transfer from one Unit to another within the State of Uttar Pradesh (Agra to Mathura) and in absence of any provision being pointed out by the learned ACSC or any authority below that the goods (stock transfer) in transit were liable for payment of tax, no evasion of tax could be attributed to the goods in question. - HC Highlights GST Thu, 19 Oct 2023 14:12:33 +0530 https://www.taxtmi.com/highlights?id=72652