Archana Plasmould Vs State of UP
Date: November 9, 2025
Subject Matter
Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed
Summary
The petitioner, a proprietorship firm manufacturing plastic molds, challenged an order confirming a penalty under Section 129(3) of the GST Act. The goods and conveyance were seized solely because Part B of the E-Way Bill was not generated. The tax i…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned ACSC for the State – respondent. 2. By means of present petition, the petitioner is assailing the order dated 13.1.2025 passed by respondent no. 2 and the order dated 27.7.2024 passed by respondent no. 3. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorsh…