Penalty for Detention quashed as E-Way Bill Produced Timely: Allahabad HC

Osr Creation Vs State of U.P. And 2 Others (Allahabad High Court)

Allahabad High Court ruled in favor of Osr Creation, overturning the penalty imposed by state tax authorities for alleged non-compliance with e-way bill regulations. The case arose when Osr Creation transported goods to Noida on November 21, 2022, but failed to generate the e-way bill due to technical issues. The company instructed the transporter not to enter Uttar Pradesh without it, and the bill was successfully generated before interception. However, authorities detained the goods and imposed a penalty under Sect

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