https://www.taxtmi.com/caselaws?id=449331 Penalty and detention under the Uttar Pradesh GST Act were held unsustainable where the goods were accompanied by the invoice and e-way bill, the goods description matched the invoice, and only Part B of the e-way bill was initially unfilled. That omission was corrected immediately and before the detention order, showing a technical lapse rather than a violation of substance. The court also noted that IGST had already been paid at import, leaving no basis for further tax liability under the Act. In the absence of material indicating an intent to evade tax, the penalty and appellate orders were quashed and consequential relief followed. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449331 Penalty and detention under the Uttar Pradesh GST Act were held unsustainable where the goods were accompanied by the invoice and e-way bill, the goods description matched the invoice, and only Part B of the e-way bill was initially unfilled. That omission was corrected immediately and before the detention order, showing a technical lapse rather than a violation of substance. The court also noted that IGST had already been paid at import, leaving no basis for further tax liability under the Act. In the absence of material indicating an intent to evade tax, the penalty and appellate orders were quashed and consequential relief followed. Case-Laws GST Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449331