GST Penalty Quashed Due to No Intent to Evade Tax Despite E-Way Bill Lapse

Agrim Wholesale Private Limited Vs State of U.P. And 2 Others (Allahabad High Court)

The Allahabad High Court examined a writ petition challenging penalty orders dated 03.05.2025 and 29.07.2025 passed under Section 129(3) of the GST Act. The petitioner, a GST-registered entity engaged in wholesale e-commerce trading of agricultural inputs, faced seizure of goods on 02.05.2025 solely because Part-B of the e-way bill was not generated during movement of goods. Although all other statutory documents were produced and the goods matched the tax invoices, a penalty was imposed and the pe

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