Case Law Details
Case Name : Uttam Electric Store Vs State of U.P. And 2 Others (Allahabad High Court)
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Courts :
All High Courts Allahabad High Court
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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
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