Allahabad HC Quashes GST Penalty for E-Way Bill Date Mismatch

Anchor Health And Beauty Care Pvt. Ltd. Vs State of U.P (Allahabad High Court) In a significant ruling for businesses engaged in inter-branch transfers, the Allahabad High Court has set aside a penalty and tax demand imposed on Anchor Health And Beauty Care Pvt. Ltd. under Section 129(3) of the U.P. GST Act. The penalty, totaling INR 20,241/- each for tax and penalty, was levied solely due to a date mismatch between the e-way bill and the branch transfer invoice. The Court’s decision, delivered by a single bench, emphasizes that minor technical discrepancies, particularly in stock transf...