Allahabad HC quashes GST penalty due to lack of intent to evade tax

Shyam Sel And Power Limited Vs State Of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court recently adjudicated the case of Shyam Sel And Power Limited vs. State Of U.P., focusing on the imposition of a GST penalty. The court examined whether the penalty was justified in light of the circumstances surrounding the cancellation of an e-way bill during goods transportation. The petitioner, engaged in the business of manufacturing industrial steel components, transported goods accompanied by valid documentation, including tax invoices and e-way bills. However, during transit, the e-...