No Penalty for Vehicle Number Discrepancy if GST E-waybill is Updated After Vehicle Breakdown

Abhishek Sales Vs State Of U.P. And 2 Others (Allahabad High Court) Introduction: The case of Abhishek Sales vs State of U.P. and 2 Others before the Allahabad High Court deals with the imposition of penalties under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner challenges the penalty imposed due to a discrepancy in the vehicle number in the consignment note. Detailed Analysis: 1. Grounds of Imposition: The petitioner’s counsel argues that although the vehicle was changed during transportation, the transporter updated the new vehicle number in Part-B of the GST e-wayb...