https://www.taxtmi.com/caselaws?id=450214 The HC ruled in favor of the petitioner, quashing penalty orders under Section 129(3) of the UP GST Act. The court found the e-way bill expiry was a technical violation without tax evasion intent. The authorities were directed to refund the tax and penalty within four weeks, emphasizing that minor procedural lapses do not warrant punitive action when no fraudulent intent exists. 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 The HC ruled in favor of the petitioner, quashing penalty orders under Section 129(3) of the UP GST Act. The court found the e-way bill expiry was a technical violation without tax evasion intent. The authorities were directed to refund the tax and penalty within four weeks, emphasizing that minor procedural lapses do not warrant punitive action when no fraudulent intent exists. Case-Laws GST Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450214