2024 (7) TMI 237 - HC - GST

Levy 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.

Summary

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)