No Penalty for Technical Error in e-Way Bill Part B: Allahabad HC

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 be generated. Th...