Case LawAPL/8/LCK/2026
Lucknow Automotives vs. Assistant Commissioner (Mobile Squad), Gonda, Raj Kumar & Ors
- Court:
- Appellate Tribunal
- Bench:
- Lucknow
- Date:
- August 18, 2026
- Type:
- Appeal
- Members:
- Arvind Kumar, Santosh Kumar
Subject
Penalty for Delayed E-way Bill Generation Set Aside Absent Intent to Evade Tax
E-Way BillPenalty
Summary
The appeal is allowed , and the penalty of Rs. 2,63,330/- imposed under Section 129(3) of the CGST/UPGST Act, 2017, for delayed E-way Bill generation is set aside . The Tribunal found that while there was a procedural lapse, there was no intention to…
Judgement
FULL TEXT OF THE ORDER OF GSTAT, DIVISION BENCH, UTTAR PRADESH [LUCKNOW BENCH] This appeal has been preferred under Section 112 of the Central Goods and Services Tax Act, 2017 read with the corresponding provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 against the order dated 04.02.2025 passed under Section 129(3) of the CGST/UPGST Act, 2017 and the consequential order passed by th…