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of <h1>Allahabad High Court Quashes Penalties for Cancelled E-Way Bill, Stresses Intent in GST Tax Evasion Cases.</h1> The Allahabad High Court case addresses the complexities of the Goods and Services Tax (GST) framework, focusing on the transportation of goods and the role of e-way bills. The petitioner, a manufacturer of steel components, faced penalties under Section 129(3) of the CGST Act after their goods were intercepted due to a cancelled e-way bill. The petitioner argued that the cancellation was a minor breach, warranting penalties under Section 122 instead. The court found no intent to evade tax, ruling that proceedings under Section 129 were inappropriate and quashed the orders, emphasizing the importance of intent in tax evasion cases.
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