GST DAILY – 255

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HC set aside penalty since minor discrepancy of vehicle details in e-way bill would not attract proceedings for penalty

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF LUMINOUS POWER TECHNOLOGIES PVT. LTD. V/s STATE OF U.P., decided on 12-4-2024

 👉 Issue:-

✔️ Can minor discrepancy of vehicle details in e-way bill would attract proceedings for penalty?

👉 The Hon’ble High Court Judgement:-

✔️ Where petitioner-assessee had no intention to evade any tax, therefore, minor discrepancy as to registration of vehicle in State on e-way bill would not attract proceedings for penalty under Section 129; Detention order and appellate order were to be set aside.

Section 129 of Central Goods and Services Tax Act, 2017