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2024 (7) TMI 237 - HC - GSTLevy of penalty u/s 129 of Uttar Pradesh Goods and Services Tax Act, (UPGST Act)2017 - Part B had not been issued in support of the E-Way Bill of the goods being transported - evasion of tax - HELD THAT - The coordinate bench in M/S. RAWAL WASIA YARN DYING PVT. LTD. VERSUS COMMISSIONER COMMERCIAL TAX AND ANOTHER 2024 (1) TMI 1245 - ALLAHABAD HIGH COURT has held that where the invoice contains the details of vehicle, the error committed in uploading Part B is merely technical in nature and it does not disclose any intention of evading tax. The ratio of law laid down by the coordinate bench of this court in M/s Rawal Wasia Yarn Dying Pvt. Ltd. applies to the present case also. The orders dated 03.02.2024 passed by the respondent no. 3, and the order dated 04.05.2024 passed by the Additional Commissioner, Grade-2 (Appeal)-II, State Tax, Ayodhya, are hereby quashed - Petition allowed.
The High Court of Allahabad allowed the writ petition challenging the imposition of a penalty under Section 129 of the UPGST Act for a technical error in the E-Way Bill. The court quashed the orders and remanded the matter for fresh consideration based on a previous judgment. (Case Citation: 2024 (7) TMI 237 - ALLAHABAD HIGH COURT)
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