No penalty for mere technical errors in e-way bill addresses if no tax evasion intent

Ridhi Sidhi Granite And Tiles Vs State of UP And 2 Others  (Allahabad High Court)

The case at hand revolves around a writ petition filed under Article 226 of the Indian Constitution, challenging an order passed by the Additional Commissioner, Grade-2 (Appeal)-I, State Goods and Services Tax, NOIDA. The petitioner contested an order dismissing their appeal, citing an error in the E-Way Bill address as the sole issue leading to tax imposition.

Upon thorough examination of the records, it becomes evident that the imposition of tax was solely predicated on a technical error in

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