https://www.taxtmi.com/caselaws?id=448708 Penalty and detention under the Uttar Pradesh GST regime for e-way bill non-compliance were treated as unsustainable where the show cause notice and order disclosed no allegation or finding of intent to evade tax. The Court relied on earlier Division Bench authority that action taken amid shifting e-way bill requirements, and based on a mistaken understanding of the notification framework, could not be sustained in the absence of deliberate evasion. It also noted that the maximum penalty had been imposed despite the availability of a lesser penalty under the statute. The writ petition succeeded and the impugned orders were quashed with consequential relief. en-us Thu, 18 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448708 Penalty and detention under the Uttar Pradesh GST regime for e-way bill non-compliance were treated as unsustainable where the show cause notice and order disclosed no allegation or finding of intent to evade tax. The Court relied on earlier Division Bench authority that action taken amid shifting e-way bill requirements, and based on a mistaken understanding of the notification framework, could not be sustained in the absence of deliberate evasion. It also noted that the maximum penalty had been imposed despite the availability of a lesser penalty under the statute. The writ petition succeeded and the impugned orders were quashed with consequential relief. Case-Laws GST Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448708