Allahabad HC Quashes GST Penalty as Missing E-Way Bill Part-B Found Non-Evasive

Archana Plasmould Vs State of Up And 2 Others (Allahabad High Court) The petitioner, a proprietorship firm registered under the GST Act and engaged in manufacturing and supplying plastic moulds, challenged two orders dated 13 January 2025 and 27 July 2024. The dispute arose when the petitioner’s goods were intercepted and seized on 25 July 2024 solely because Part B of the accompanying e-way bill had not been generated. Although all other required documents were produced during the interception and the goods matched the tax invoice, a penalty under Section 129(3) of the GST Act was imposed, ...