E-way bill not updated: No penalty for Technical Errors if no Mens Rea established

Ashoka P.U. Foam (India) Pvt. Ltd. Vs State Of U.P. And 3 Others (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Ashoka P.U. Foam (India) Pvt. Ltd. vs. State of U.P., delivered a significant judgment related to the Uttar Pradesh Goods and Services Tax (UPGST). The petitioner contested a penalty order dated September 13, 2018, and an appeal order dated October 3, 2019, challenging the imposition of penalties for a technical error in compliance. Detailed Analysis: The High Court scrutinized the impugned orders, emphasizing that the authorities had not considered the...