No Sec. 129 Penalty for Missing E-Way Bill Part-B if no Tax Evasion Intent: Allahabad HC

Fiserv Merchant Solutions Private Limited Vs State of UP and 2 others (Allahabad High Court)

Allahabad High Court has set aside a penalty imposed on Fiserv Merchant Solutions Private Limited under Section 129(3) of the Uttar Pradesh Goods and Services Tax (UP GST) Act, 2017. The court ruled that the mere non-filling of Part-B of an e-way bill, without any finding of an intent to evade tax, does not warrant the imposition of such a penalty.

The case arose when goods being transported by the petitioner were intercepted at U.P. Gate, Ghaziabad. While an e-way bill was being car

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