Penalty should not be imposed when one of the E-way bill expired: Allahabad HC

Global Panel Industries India Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court)

Introduction: In a significant judgment, the Allahabad High Court, in the case of Global Panel Industries Pvt. Ltd. vs. State of U.P., addressed the imposition of penalties under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act). The court ruled that penalties should not be imposed when an E-way bill expires, considering the absence of any intention to evade tax. This dec

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