2025 (5) TMI 304

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....ka Nath For the Respondent : Ankur Agarwal, S.C. ORDER 1. This writ petition is directed against order dated 20.01.2025 passed by the State Tax Officer, Ghaziabad, wherein the petitioner has been imposed with penalty under Section 129(3) of the U.P. G.S.T. Act, 2017 (for short 'the Act'). 2. Submissions have been made that the goods, when the same were being carried, were stopped at U.....

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....ntion to evade tax only on account of non-filling up of part-B of the e-way bill by itself, would not attract penalty under Section 129 of the Act, and therefore, the order impugned deserves to be set aside. Reliance has been placed on the judgment in M/s Precision Tools India vs. State of U.P. and others, Writ-Tax No. 415 of 2023 decided on 29.01.2024. 4. Learned counsel for the respondents supp....