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GST Penalty Quashed for Part-B E-Way Bill Technical Lapse Without Tax Evasion Intent: Allahabad HC
Case Law Details
- Case Name
- Auto Industries Vs State of Up And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Auto Industries Vs State of Up And 2 Others (Allahabad High Court)
The Allahabad High Court heard a writ petition challenging orders dated 20th February 2024 and 24th June 2024 passed by the respondents under the GST Act. The petitioner, a proprietorship firm registered under GST with GSTIN 09AAUFA7612G1Z6, engaged in manufacturing and selling railway machinery parts, contested the seizure of goods on 19th February 2024. The goods were intercepted solely on the ground that Part B of the e-way bill accompanying the consignment was not updated. Subsequently, a penalty order unde...
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