Order quashes penalty under Section 129(1)(b); directs recalculation under Section 129(1)(a) where e-way bill and invoice identify registered dealer

Order quashes penalty under Section 129(1)(b); directs recalculation under Section 129(1)(a) where e-way bill and invoice identify registered dealerCase-LawsGSTThe HC set aside the impugned order dated 18.10.2025 and allowed the petition, holding that whe

Order quashes penalty under Section 129(1)(b); directs recalculation under Section 129(1)(a) where e-way bill and invoice identify registered dealer
Case-Laws
GST
The HC set aside the impugned order dated 18.10.2025 and allowed the petition, holding that where goods were accompanied by an e-way bill and tax invoice identifying a registered dealer, any liability could only arise under Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017; the Adjudicating Authority erred in comp

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