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Penalty should not be imposed when one of the E-way bill expired: Allahabad HC
Case Law Details
- Case Name
- Global Panel Industries India Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Global Panel Industries India Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court)
Introduction: In a significant judgment, the Allahabad High Court, in the case of Global Panel Industries Pvt. Ltd. vs. State of U.P., addressed the imposition of penalties under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act). The court ruled that penalties should not be imposed when an E-way bill expires, considering the absence of any intention to evade tax. This decision, dated February 5, 2024, offers insights into the legal interpretation of technical violations and...
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