{"id":70990,"date":"2025-02-22T08:30:58","date_gmt":"2025-02-22T03:00:58","guid":{"rendered":""},"modified":"2025-02-22T08:30:58","modified_gmt":"2025-02-22T03:00:58","slug":"tax-officials-cannot-penalize-missing-state-e-way-bill-during-feb-mar-2018-under-section-129-3-upgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70990","title":{"rendered":"Tax Officials Cannot Penalize Missing State E-way Bill During Feb-Mar 2018 Under Section 129(3) UPGST Act"},"content":{"rendered":"<p>Tax Officials Cannot Penalize Missing State E-way Bill During Feb-Mar 2018 Under Section 129(3) UPGST Act<br \/>Case-Laws<br \/>GST<br \/>HC quashed proceedings initiated under Section 129(3) of UPGST Act 2017 regarding goods intercepted without state E-way bill. While tax invoice, Central E-way bill and builty accompanied the goods, state E-way bill was absent. Following precedents in similar cases, HC held that during 01.02.2018 to 31.03.2018, E-way bill requirement under UPGST Act was not enforceable.<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85956\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Officials Cannot Penalize Missing State E-way Bill During Feb-Mar 2018 Under Section 129(3) UPGST ActCase-LawsGSTHC quashed proceedings initiated under Section 129(3) of UPGST Act 2017 regarding goods intercepted without state E-way bill. While tax in<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70990","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70990"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70990\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}