https://www.taxtmi.com/caselaws?id=449275 Penalty under the Uttar Pradesh GST Act was found unsustainable where goods were supported by invoice, e-way bill, gate pass, bilty and other documents, and the goods matched the invoice. The only defect was non-filling of Part B of the e-way bill, treated as a technical lapse. In the absence of any material showing an intention to evade tax, the lapse alone did not justify penalty under section 129(3), consistent with earlier decisions. The assessee therefore succeeded on this issue. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449275 Penalty under the Uttar Pradesh GST Act was found unsustainable where goods were supported by invoice, e-way bill, gate pass, bilty and other documents, and the goods matched the invoice. The only defect was non-filling of Part B of the e-way bill, treated as a technical lapse. In the absence of any material showing an intention to evade tax, the lapse alone did not justify penalty under section 129(3), consistent with earlier decisions. The assessee therefore succeeded on this issue. Case-Laws GST Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449275