Penalty leviable for absence of invoice & E-Way Bill at the time of interception

Akhilesh Traders Vs State of U.P. And 3 Others (Allahabad High Court) Introduction: The recent judgment by the Allahabad High Court in the case of Akhilesh Traders vs. State of U.P. delves into the complexities of GST penalties. The petitioner contested penalties imposed under Section 129(3) of the Uttar Pradesh Goods and Services Act, 2017. This article provides a detailed analysis of the judgment, emphasizing the court’s stance on the production timing of GST invoices and E-Way bills concerning penalty imposition. Detailed Analysis: The petitioner, Akhilesh Traders, challenged the pena...