Slow Movement of Truck shown due to Mechanical issues in engine: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]

Allahabad HC quashes penalty under Section 129(3) of UPGST Act imposed on slow movement of truck shown which occurred due to mechanical issues in engine
Slow movement of truck - mechanical issues- engine - Allahabad HC - Penalty us 129(3) of UPGST Act - TAXSCAN

The Allahabad High Court quashed penalty under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 (UPGST Act) imposed on slow movement of truck shown which occurred due to mechanical issues in engine. The Counsel appearing on behalf of the petitioner submitted that the e-invoice and the e-way bill were accompanying the…

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