E-Way Bill Penalty Non-Compliance Quashed in absence of Tax Evasion Evidence

Nokia Solutions And Networks India Pvt. Ltd. Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court has nullified a penalty imposed on Nokia Solutions and Networks India Pvt. Ltd. by the Commercial Tax Department, ruling that an incomplete e-way bill alone, without proven intent to evade tax, does not warrant such a penalty. The court’s decision, delivered in a writ petition filed by Nokia Solutions, sets aside both the initial penalty order and the subsequent appellate authority’s confirmation. The case stemmed from an incident on June 19, 2018, when a vehicle trans...