https://www.taxtmi.com/caselaws?id=751878 Penalty under Section 129(3) of the Uttar Pradesh GST Act was held unsustainable where the goods were accompanied by invoice and e-way bill, the e-way bill had expired shortly before interception, and the only lapse was failure to extend it in time. The Court treated intention to evade tax as essential for penalty and accepted the explanation that vehicle breakdown caused the delay in transit. In the absence of material showing evasion, a mere technical breach was insufficient to justify penal action. The impugned orders were quashed and set aside. en-us Tue, 23 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751878 Penalty under Section 129(3) of the Uttar Pradesh GST Act was held unsustainable where the goods were accompanied by invoice and e-way bill, the e-way bill had expired shortly before interception, and the only lapse was failure to extend it in time. The Court treated intention to evade tax as essential for penalty and accepted the explanation that vehicle breakdown caused the delay in transit. In the absence of material showing evasion, a mere technical breach was insufficient to justify penal action. The impugned orders were quashed and set aside. Case-Laws GST Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751878