M/s RAKESH PLASTIC FURNITURE AND CROCKERY EMPORIUM TEHSIL ROAD ALIGANJ

Vs.

STATE OF U.P & ORS.

WRIT TAX No. 123 of 2021

 HIGH COURT – Allahabad

DATED: 01.09.2025

Citation: 2025 Taxo.online 2186

Mere technical lapse of non-updation of vehicle number in e-way bill, without discrepancy in goods or invoices, does not establish intent to evade tax and cannot justify penalty under Section 129(3) of CGST Act.

Penalty – Detention of goods – Change of vehicle number not updated in e way bill – No intention to evade tax – Appeal rejected without considering material on record and circumstances of case – All documents including tax invoices and e-way bills produced at interception correct – Serial numbers of goods matched with invoices and no discrepancy found on verification – Mere non-updation of vehicle number by transporter a technical breach

Held: Writ petition allowed – Orders quashed – Penalty amount to be refunded to petitioner.

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