https://www.taxtmi.com/caselaws?id=752461 HC allowed the petition challenging penalty under Section 129(3) of UP GST Act for non-filling of e-Way Bill Part 'B'. The court found no intention to evade tax, noting the goods matched the invoice. Citing precedents, the HC quashed penalty orders and directed return of security within six weeks, emphasizing technical errors without mens rea should not attract penalties. en-us Tue, 07 May 2024 00:00:00 +0530 Fri, 02 May 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752461 HC allowed the petition challenging penalty under Section 129(3) of UP GST Act for non-filling of e-Way Bill Part 'B'. The court found no intention to evade tax, noting the goods matched the invoice. Citing precedents, the HC quashed penalty orders and directed return of security within six weeks, emphasizing technical errors without mens rea should not attract penalties. Case-Laws GST Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752461