No Tax/GST Evasion Intent, Section 129(3) Penalty Invalid: Allahabad HC

Prahlad Rai Vijay Kumar Vs State of U.P. And 2 Others (Allahabad High Court) In the case of Prahlad Rai Vijay Kumar vs. State of U.P. (WRIT TAX No. 587 of 2022), the Allahabad High Court held that, in the absence of an intention to evade tax, the penalty order is liable to be quashed. Facts of the Case The petitioner, a taxable person, issued a tax invoice and an e-way bill for the supply made. Both documents were accompanying the vehicle carrying the goods. The vehicle was intercepted for verification, and the goods were found to be in order and matched the invoices and e-way bill. However, t...