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    <title>2024 (3) TMI 1096 - ALLAHABAD HIGH COURT</title>
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    <description>HC allowed writ petition challenging tax penalty under Section 129(3) of UP GST Act. Court found no intentional tax evasion when goods were unloaded at a location slightly different from e-way bill registration. Penalty order was quashed, and any deposited amounts were directed to be returned within six weeks, emphasizing that technical errors without fraudulent intent should not attract punitive measures.</description>
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