Procedural Gaps in E-Way Bill Compliance Don't Automatically Trigger Penalties Without Proven Tax Evasion Intent

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC determined that mere non-completion of part-B of e-way bill does not automatically warrant penalty under Section 129 of U.P. G.S.T. Act, 2017. The court found no evidence of tax evasion attempt by the petitioner. Without a specific finding regarding intentional tax evasion, the penalty levy was deemed unsustainable. Consistent with prior judicial precedents, the court emphasized that procedural non-compliance alone cannot justify punitive action. The impugned order was consequently set aside, and the petition was allowed, effectively quashing the penalty imposed by the tax authorities.....