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of <h1>Allahabad High Court Quashes Tax Penalty for e-Way Bill Error, Citing Lack of Intent to Evade Under UPGST Act 2017.</h1> The Allahabad High Court ruled on a case involving alleged tax evasion and non-compliance with e-Way Bill requirements under the UPGST Act, 2017. The court found that the authorities imposed tax and penalties on the petitioner for failing to generate an e-Way Bill, despite the presence of valid documents and no intent to evade tax. The court emphasized that penalties should not be based on mere technical errors without evidence of intent to evade tax. It quashed the orders, citing lack of jurisdiction and failure to prove intent, and directed a refund of the tax and penalty paid by the petitioner.
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