The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. – 958 of 2019 dated February 2, 2023] has set aside the order imposing the penalty upon the assessee, on the grounds that, there was no intention on the part of the assessee to evade taxes. Held that, minor discrepancy in mentioning the registration number of the vehicle in the e-way bill would not attract proceedings for penalty under Section 129 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Source: www.a2ztaxcorp.com
