Allahabad HC Quashes GST Penalty Over Address Error in E-Way Bill

Uttam Electric Store Vs State of U.P. And 2 Others (Allahabad High Court)

human error in Address in GST e-way bill does not imply tax evasion: HC quashes penalty order

In the case of Uttam Electric Store Vs State of U.P. And 2 Others, the Allahabad High Court has set aside a penalty order related to a GST e-way bill error. The petitioner, Uttam Electric Store, challenged two orders: one from August 21, 2019, and another from September 30, 2020, which imposed penalties for discrepancies in the e-way bill.

The issue arose when Uttam Electric Store, enga

Please become a Premium member. If you are already a Premium member, login here to access the full content.