Penalty for e-way bill lapse restricted to s.129(1)(a) U.P. GST; wrong s.129(1)(b) order quashed and recomputation directed

Penalty for e-way bill lapse restricted to s.129(1)(a) U.P. GST; wrong s.129(1)(b) order quashed and recomputation directedCase-LawsGSTHC held that, in a case of goods transported without an accompanying e-way bill, only penalty under s.129(1)(a) of the U

Penalty for e-way bill lapse restricted to s.129(1)(a) U.P. GST; wrong s.129(1)(b) order quashed and recomputation directed
Case-Laws
GST
HC held that, in a case of goods transported without an accompanying e-way bill, only penalty under s.129(1)(a) of the U.P. GST Act, 2017 was legally permissible. The Adjudicating Authority had erroneously imposed penalty under s.129(1)(b). Relying on its earlier precedent in a similar matter, HC found no other factual dispute warranting further plead

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