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Goods Had Valid Invoice; Only E-Way Bill Missing: HC Orders Recalculation Of Penalty U/s 129(1)(a) Instead Of 129(1)(b)

26/11/2025

Goods Had Valid Invoice; Only E-Way Bill Missing: HC Orders Recalculation Of Penalty U/s 129(1)(a) Instead Of 129(1)(b)

The Allahabad High Court has quashed a penalty order imposed by the State Tax authorities for an e-way bill lapse, ruling that officials had wrongly invoked Section 129(1)(b) of the Uttar Pradesh Goods and Services Tax (UPGST) Act instead of the applicable Section 129(1)(a). The bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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Goods Had Valid Invoice; Only E-Way Bill Missing: HC Orders Recalculation Of Penalty U/s 129(1)(a) Instead Of 129(1)(b)

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