CASE LAW
| Authority | One liner |
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2025(04)LCX0045 Allahabad High Court B M Computers |
Absence of Part B of the e-way bill coupled with discrepancies in the transportation details of the goods imply an intention to evade tax rendering penalty u/s 129(3) CGST Act valid |
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2025(03)LCX0015 Allahabad High Court Famus India |
Non issuance of challan for the goods sent to Job work in terms of Rule 55, leads to penalty u/s 129(3) of GST Act. |
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2025(02)LCX0292 Allahabad High Court S.P.Fabricreators |
Any proceedings pressed against the assessee for deficiency of E-way bill during period from 01.02.2018 to 31.03.2018 is without jurisdiction as during such period requirement of E-way Bill under UPGST Act read with Rules framed thereunder was not enforceable. |
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2025(02)LCX0106 Allahabad High Court Kitchen Equipments Manufacturing Co |
A technical error in the E-way bill without intent to evade tax with genuine accompanying documents does not justify penalties u/s 129(3) of GST Act. |
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2025(02)LCX0068 Allahabad High Court Vishnu Singh |
Incorrect invoice number entered in eway bill is minor human error, should not result in seizure and penalty when all other accompanying documents are valid |
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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. |
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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. |
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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. |
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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. |
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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 |
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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. |
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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. |
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2024(02)LCX0100 Allahabad High Court Indeutsch Industries Private Limited |
Intention to evade tax is sine qua non before imposition of penalty. |
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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. |
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2023(10)LCX0049 Allahabad High Court Vacmet India Ltd. |
Proceedings are vitiated when there was no intention to evade payment of tax. |