Examining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal Analysis

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....titution of India, focusing on the implications of non-compliance with the e-Way Bill requirements under the Uttar Pradesh Goods and Services Tax Act, 2017 ("the Act"). The core issue revolves around the imposition of a penalty for not completing Part 'B' of the e-Way Bill, despite the absence of any intent to evade tax. II. Background and Factual Matrix * Context of the Dis....

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....e in not filling Part 'B' of the e-Way Bill. IV. Judicial Reasoning and Decision * Reliance on Precedents: The court referred to the "M/s Citykart Retail Pvt. Ltd. [2022 (9) TMI 374 - ALLAHABAD HIGH COURT]" case, highlighting similarities in circumstances and legal principles. The cited case emphasized the lack of intent to evade tax and procedural challenges in filling Part....

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....Mens Rea in Tax Penalties: The decision underscores the importance of intent in determining tax-related penalties. A mere procedural lapse, without fraudulent intent, may not justify punitive measures. * Interplay of Procedural Compliance and Substantive Justice: The ruling balances the need for procedural adherence with substantive justice, cautioning against punitive measures for minor proce....