CASE LAW
| Authority | One liner |
|
2024(11)LCX0011 Allahabad High Court Banaras Industries |
Penalty u/s
129(3) cannot be imposed if the e-way bill not generated at the time of
interception of goods but the same was produced before seizure order and
no intention to evade payment of tax. |
|
2024(04)LCX0366 Rajasthan High Court Hindustan Trading Co. |
Order u/s 129 (3) CGST Act is unjustified as issue was not absence of e-way bill, but expired e-way bill during transit & heavy penalty for such minor offence is unacceptable. |
|
2024(05)LCX0125 Allahabad High Court Raghuveer Ispat Private Limited |
Expired e-way bill from engine failure is a technical violation, not tax evasion; penalty is not warranted under Section 129(3) of CGST Act. |
|
2024(05)LCX0121 Allahabad High Court Axrecycle Private Limited |
Non filling up of Part 'B' of the e-Way Bill, without any intention to evade tax cannot lead to imposition of penalty u/s129(3) of the Act. |
|
2024(05)LCX0029 Allahabad High Court Mid Town Associates |
Absence of an E-Way bill during transit constituted a technical violation only, not a tax evasion |
|
2024(02)LCX0381 Allahabad High Court Varun Beverages Ltd. |
Non filling up of Part 'B' of the E-Way Bill by itself without any intention to evade tax would not lead to imposition of penalty under Section 129(3) of the Act. |
|
2024(02)LCX0381 Allahabad High Court Varun Beverages Ltd. |
Non filling up of Part 'B' of the E-Way Bill by itself without any intention to evade tax would not lead to imposition of penalty under Section 129(3) of the Act. |
|
2024(02)LCX0100 Allahabad High Court Indeutsch Industries Private Limited |
Intention to evade tax is sine qua non before imposition of penalty. |
|
2024(02)LCX0061 Allahabad High Court Anchor Health And Beauty Care Private Limited |
Impugned orders are arbitrary having levied tax on the petitioner on the goods meant for stock transfer between one branch to another. |
|
2023(10)LCX0049 Allahabad High Court Vacmet India Ltd. |
Proceedings are vitiated when there was no intention to evade payment of tax. |