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of <h1>Allahabad HC Rules Expired E-Way Bill Isn't Enough for Penalty Without Tax Evasion Intent Under UP GST Act.</h1> The Allahabad High Court addressed a case involving the detention of goods due to an expired E-Way Bill and the subsequent imposition of a penalty under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner argued that there was no intention to evade tax, as the goods were accompanied by valid e-Invoices and E-Way Bills, with only one having expired due to a vehicle breakdown. The court found no evidence of tax evasion intent and emphasized that a technical violation alone does not justify a penalty. The court quashed the penalty orders and ordered a refund of the deposited tax and penalty.
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