2024 (2) TMI 183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned counsel appearing on behalf of the petitioner and learned counsel appearing on behalf of the respondents. 2. In the present petition, the writ petitioner is aggrieved by the order of penalty dated April 22, 2021 passed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the UPGST Act") and the order of the Appellate Authority dated November....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....State of U.P. and another reported in 2018 NTN [Vol.67]-1 and M/s Citykart Retail Private Limited through Authorized Representative vs. Commissioner Commercial Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 and held that non filling up of Part 'B' of the e- Way Bill by itself without any intention to evade tax would not lead to imposition of penalty under Section 129(3) of the UPG....