https://www.taxtmi.com/caselaws?id=753346 A technical lapse involving an expired e-way bill, by itself, did not justify penalty where the goods were accompanied by proper documents, matched the invoice, and there was no material showing an intention to evade tax. The expiry was explained by vehicle engine trouble, and the absence of repeated misuse or evasive conduct made the penalty under the Uttar Pradesh GST Act unsustainable. On that basis, the penalty and appellate orders were quashed and the amount deposited toward tax and penalty was directed to be refunded. en-us Wed, 29 May 2024 00:00:00 +0530 Thu, 30 May 2024 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753346 A technical lapse involving an expired e-way bill, by itself, did not justify penalty where the goods were accompanied by proper documents, matched the invoice, and there was no material showing an intention to evade tax. The expiry was explained by vehicle engine trouble, and the absence of repeated misuse or evasive conduct made the penalty under the Uttar Pradesh GST Act unsustainable. On that basis, the penalty and appellate orders were quashed and the amount deposited toward tax and penalty was directed to be refunded. Case-Laws GST Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753346