Allahabad HC Quashes Penalty on Expired E-Way Bill

Raghuveer Ispat Private Limited Vs State of U.P. (Allahabad High Court) In the case of Raghuveer Ispat Private Limited vs State of U.P., the Allahabad High Court quashed penalty orders imposed under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner challenged the penalty for an expired e-way bill, arguing that the only discrepancy was the e-way bill’s expiration due to vehicle breakdown, with no intent to evade taxes. The court acknowledged that the goods were accompanied by proper documents matching the invoice, and noted that no evidence suggested repeated misuse of th...