https://www.taxtmi.com/caselaws?id=772141 Mere non-filling of Part-B of an e-way bill under Rule 138 was treated as a technical breach and, without a recorded finding of intent to evade tax, did not sustain penalty under Section 129(3) of the Uttar Pradesh GST Act, 2017. The impugned order rested only on the procedural lapse and contained no finding of tax evasion. On that basis, the penalty was held unsustainable and the order liable to be set aside in favour of the petitioner. en-us Thu, 29 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772141 Mere non-filling of Part-B of an e-way bill under Rule 138 was treated as a technical breach and, without a recorded finding of intent to evade tax, did not sustain penalty under Section 129(3) of the Uttar Pradesh GST Act, 2017. The impugned order rested only on the procedural lapse and contained no finding of tax evasion. On that basis, the penalty was held unsustainable and the order liable to be set aside in favour of the petitioner. Case-Laws GST Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772141