https://www.taxtmi.com/caselaws?id=781545 Penalty under Section 129(3) of the Uttar Pradesh GST Act could not be sustained where goods were accompanied by invoice and e-way bill, the vehicle was intercepted with the relevant documents, and no discrepancy was found in the goods. The only lapse was that the e-way bill had expired before interception and was not renewed. The HC held that penalty under Section 129(3) requires material showing intent to evade tax; absent such material, a mere technical breach does not justify penal action. The impugned orders were therefore liable to be set aside. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781545 Penalty under Section 129(3) of the Uttar Pradesh GST Act could not be sustained where goods were accompanied by invoice and e-way bill, the vehicle was intercepted with the relevant documents, and no discrepancy was found in the goods. The only lapse was that the e-way bill had expired before interception and was not renewed. The HC held that penalty under Section 129(3) requires material showing intent to evade tax; absent such material, a mere technical breach does not justify penal action. The impugned orders were therefore liable to be set aside. Case-Laws GST Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781545