- Carrying a valid e-way bill is mandatory for goods movement as per the 14th Amendment to the UPGST Rules effective from April 1, 2018.
- The Allahabad High Court dismissed the writ petition by M/s. Lalitpur Power Generation Company Ltd. and upheld the penalty under Section 129 of the UPGST Act.
- The Petitioner argued that the expired e-way bill and vehicle number discrepancy were unintentional and not an attempt to evade tax.
- The Respondent argued that the expired e-way bill and vehicle mismatch indicated non-compliance and presumed tax evasion.
- The Court observed that post-amendment, goods must be accompanied by a valid e-way bill, and non-compliance leads to a presumption of tax evasion.
- The Court referenced a previous case where the absence of an e-way bill led to a presumption of intent to evade tax, which can be rebutted with relevant materials.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
