GST Penalty Quashed: Delivery Mismatch & E-Way Bill Glitch Not Tax Evasion

Singhal Enterprises Vs State of U.P. And 3 Others (Allahabad High Court) The petitioner, a proprietorship registered under the GST Act, challenged two orders dated 10.04.2019 and 14.09.2020. The petitioner had purchased MS Bar from a supplier in Chhattisgarh, who issued a tax invoice, e-way bill, and other documents. After the goods entered Uttar Pradesh, the petitioner instructed the driver to deliver them to another buyer, M/s Steel Center, Ghazipur. While unloading, the vehicle was intercepted because a fresh e-way bill for the intra-State delivery was not generated due to an alleged techn...