https://www.taxtmi.com/caselaws?id=449504 Non-generation of Part B of the e-way bill was treated as a technical defect where the invoices disclosed the vehicle number, the goods were being moved between branches, and no material showed an intention to evade tax. On that factual basis, penalty under the Uttar Pradesh Goods and Services Tax Act was found unsustainable and was set aside. en-us Wed, 07 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449504 Non-generation of Part B of the e-way bill was treated as a technical defect where the invoices disclosed the vehicle number, the goods were being moved between branches, and no material showed an intention to evade tax. On that factual basis, penalty under the Uttar Pradesh Goods and Services Tax Act was found unsustainable and was set aside. Case-Laws GST Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449504