https://www.taxtmi.com/caselaws?id=770032 Penalty under Section 129(3) of the U.P. GST Act could not be sustained where the order relied only on non-filling of Part-B of the e-way bill under Rule 138 of the GST Rules and recorded no finding of intent to evade tax. Mere procedural lapse in completing Part-B, without a recorded evasive intent, was held insufficient to justify penalty. The penalty order was therefore set aside in favour of the assessee. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770032 Penalty under Section 129(3) of the U.P. GST Act could not be sustained where the order relied only on non-filling of Part-B of the e-way bill under Rule 138 of the GST Rules and recorded no finding of intent to evade tax. Mere procedural lapse in completing Part-B, without a recorded evasive intent, was held insufficient to justify penalty. The penalty order was therefore set aside in favour of the assessee. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770032