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No Penalty for Technical Error in e-Way Bill Part B: Allahabad HC
Case Law Details
- Case Name
- Varun Beverages Limited 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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Varun Beverages Limited Vs State of Up And 2 Others (Allahabad High Court)
Introduction: Varun Beverages Limited contested a penalty imposed under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (UPGST Act) due to a technical error in e-Way Bill Part B. The High Court analyzed the case, considering whether the department could establish fraudulent intention on the part of the petitioner.
Detailed Analysis: The petitioner argued that while the e-Way Bill contained the vehicle number and it was an intra-branch transfer, only Part B of the e-Way Bill could not...
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