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    <description>HC ruled that technical errors in e-Way Bill Part &#039;B&#039; without tax evasion intent do not warrant penalties under Section 129(3) of UP GST Act. Relying on precedent cases, the court set aside penalty orders and directed return of security to petitioner within six weeks, emphasizing procedural compliance over punitive measures.</description>
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      <description>HC ruled that technical errors in e-Way Bill Part &#039;B&#039; without tax evasion intent do not warrant penalties under Section 129(3) of UP GST Act. Relying on precedent cases, the court set aside penalty orders and directed return of security to petitioner within six weeks, emphasizing procedural compliance over punitive measures.</description>
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