GST Penalty Set Aside Because No Finding of Tax Evasion Recorded

Tata Hitachi Construction Machinery Company Private Limited Vs State of Uttar Pradesh and 2 Others (Allahabad High Court) The writ petition challenged an order dated 28.04.2025 issued by the Assistant Commissioner, Sector-5 (Mobile Squad-5), Gautam Buddha Nagar, imposing a penalty under Section 129(3) of the U.P. GST Act, 2017. The penalty was based on the finding that the goods being transported were accompanied by an e-way bill in which Part-B had not been filled, constituting a violation of Rule 138 of the GST Rules. The petitioner submitted that the omission was merely a technical lapse a...