https://www.taxtmi.com/caselaws?id=449032 Penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 was held unsustainable where Part B of the e-way bill was not generated because of technical difficulty and there was no material showing intention to evade tax. The defect was treated as purely technical, and the precedent on non-filling of Part B in the absence of tax evasion was applied to the facts. The impugned orders were quashed, and consequential relief, including return of the security amount, followed. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449032 Penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 was held unsustainable where Part B of the e-way bill was not generated because of technical difficulty and there was no material showing intention to evade tax. The defect was treated as purely technical, and the precedent on non-filling of Part B in the absence of tax evasion was applied to the facts. The impugned orders were quashed, and consequential relief, including return of the security amount, followed. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449032