https://www.taxtmi.com/caselaws?id=781954 Goods accompanied by a tax invoice disclosing the registered dealer, and the only alleged infraction was absence of an e-way bill, attracted penalty under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017. The penalty could not be computed under Section 129(1)(b) on those admitted facts, so the impugned order was held unsustainable. The order was set aside and the authorities were directed to determine the penalty under Section 129(1)(a); release of the goods was made subject to deposit of the penalty quantified under that provision. en-us Wed, 19 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781954 Goods accompanied by a tax invoice disclosing the registered dealer, and the only alleged infraction was absence of an e-way bill, attracted penalty under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017. The penalty could not be computed under Section 129(1)(b) on those admitted facts, so the impugned order was held unsustainable. The order was set aside and the authorities were directed to determine the penalty under Section 129(1)(a); release of the goods was made subject to deposit of the penalty quantified under that provision. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781954