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of <h1>Court Quashes Penalty for e-Way Bill Error Under UP GST Act, Emphasizes Intent Over Procedural Lapse.</h1> The analysis focuses on a writ petition challenging a penalty for not completing Part 'B' of the e-Way Bill under the Uttar Pradesh GST Act. The petitioner argued that the absence of intent to evade tax should exempt them from penalties, while the state emphasized the procedural lapse. The court, referencing a similar case, found no intent to evade tax and deemed the failure to fill Part 'B' a technical error rather than tax evasion. Consequently, the court quashed the penalty orders and emphasized the significance of intent in tax penalties, advocating for a balance between procedural compliance and substantive justice.
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