E-Way Bill Lapse Not Justifies Higher Section 129(1)(b) Penalty: Allahabad HC

Siddhi Vinayak Footwear Vs State of Uttar Pradesh And Another (Allahabad High Court) The Allahabad High Court heard the writ petition filed by Siddhi Vinayak Footwear challenging orders issued by the Assistant Commissioner, State Tax, Gautam Buddha Nagar, Uttar Pradesh, regarding penalties under the U.P. Goods and Services Tax Act, 2017. The petitioner sought quashing of the impugned orders dated 18.10.2025 and 25.10.2025, contending that goods were accompanied by a tax invoice fully disclosing the owner’s details as a registered dealer. The grievance centered on the alleged absence of an e-...