GST DAILY – 338 : Incomplete e-way bill due to technical error doesn’t justify penalty or adverse inference of tax evasion: HC

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Incomplete e-way bill due to technical error doesn’t justify penalty or adverse inference of tax evasion: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Ram Krishna Gupta V/s State of U.P. Writ Tax No. 728 of 2023, decided on 9-7-2024

👉 Issue:-

✔️ Can Incomplete e-way bill due to technical error justify penalty where there are no intention of tax evasion?

👉 The Hon’ble High Court Judgement:-

✔️ Incomplete e-way bill due to technical error, without evidence of tax evasion, does not justify penalty or adverse inference of tax evasion.

Sections 129(3) of Central Goods and Services Tax Act, 2017