https://www.taxtmi.com/caselaws?id=448707 An order under the Uttar Pradesh GST Act, 2017 imposing the maximum penalty for alleged non-downloading of E-way Bill-01 was quashed because neither the show-cause notice nor the order alleged intent to evade tax. The court applied earlier Division Bench guidance on confusion arising from rapid changes in the e-way bill regime and held that, in the absence of an allegation of evasion, the harsher penalty was unsustainable where a lesser penalty was contemplated. The appellate order was also set aside, and the writ petition was allowed. en-us Thu, 18 Jan 2024 00:00:00 +0530 Tue, 23 Jan 2024 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448707 An order under the Uttar Pradesh GST Act, 2017 imposing the maximum penalty for alleged non-downloading of E-way Bill-01 was quashed because neither the show-cause notice nor the order alleged intent to evade tax. The court applied earlier Division Bench guidance on confusion arising from rapid changes in the e-way bill regime and held that, in the absence of an allegation of evasion, the harsher penalty was unsustainable where a lesser penalty was contemplated. The appellate order was also set aside, and the writ petition was allowed. Case-Laws GST Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448707