https://www.taxtmi.com/caselaws?id=450214 Penalty under the Uttar Pradesh GST law could not be sustained where goods were supported by matching invoice documents and the only defect was expiry of the e-way bill. The Court treated the lapse as a technical violation and held that, without material showing repeated misuse of the e-way bill or an attempt to evade tax, penalty under Section 129(3) was unjustified. The appellate order also fell with the penalty, and consequential refund was directed. en-us Fri, 23 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450214 Penalty under the Uttar Pradesh GST law could not be sustained where goods were supported by matching invoice documents and the only defect was expiry of the e-way bill. The Court treated the lapse as a technical violation and held that, without material showing repeated misuse of the e-way bill or an attempt to evade tax, penalty under Section 129(3) was unjustified. The appellate order also fell with the penalty, and consequential refund was directed. Case-Laws GST Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450214