No Penalty for Expired E-Way Bills if no Tax Evasion Intent: Allahabad HC

Globe Panel Industries India Pvt Ltd Vs State of U.P. And Others (Allahabad High Court) Introduction: In a landmark judgment, the Allahabad High Court provided significant relief to Globe Panel Industries India Pvt Ltd, setting a precedent on the implications of an expired GST E-Way Bill during transportation of goods. This decision, stemming from the case against the State of U.P. and Others, delves into the intricacies of tax and penalty imposition under the Uttar Pradesh Goods and Services Tax Act, 2017, specifically Section 129(3). Detailed Analysis The petitioner found itself ensnared in ...