https://www.taxtmi.com/highlights?id=89081 HC determined that mere non-completion of part-B of e-way bill does not automatically warrant penalty under Section 129 of U.P. G.S.T. Act, 2017. The court found no evidence of tax evasion attempt by the petitioner. Without a specific finding regarding intentional tax evasion, the penalty levy was deemed unsustainable. Consistent with prior judicial precedents, the court emphasized that procedural non-compliance alone cannot justify punitive action. The impugned order was consequently set aside, and the petition was allowed, effectively quashing the penalty imposed by the tax authorities. en-us Wed, 04 Jun 2025 08:40:40 +0530 Wed, 04 Jun 2025 08:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89081 HC determined that mere non-completion of part-B of e-way bill does not automatically warrant penalty under Section 129 of U.P. G.S.T. Act, 2017. The court found no evidence of tax evasion attempt by the petitioner. Without a specific finding regarding intentional tax evasion, the penalty levy was deemed unsustainable. Consistent with prior judicial precedents, the court emphasized that procedural non-compliance alone cannot justify punitive action. The impugned order was consequently set aside, and the petition was allowed, effectively quashing the penalty imposed by the tax authorities. Highlights GST Wed, 04 Jun 2025 08:40:40 +0530 https://www.taxtmi.com/highlights?id=89081