GST Penalty Quashed for technical error in e-way bill vehicle number

Rakesh Plastic Furniture And Crockery Emporium Tehsil Road Aliganj Vs State of U.P. And 2 Others (Allahabad High Court) In a ruling that prioritizes the substance of a transaction over a technical formality, the Allahabad High Court, in the case of Rakesh Plastic Furniture And Crockery Emporium Tehsil Road Aliganj Vs State of U.P. And 2 Others, has quashed a penalty and tax order imposed on a business for a discrepancy in an e-way bill. The court determined that a mere failure to update a vehicle number in the e-way bill, without any evidence of intent to evade tax, does not justify the imposi...