Kamla Machines Vs State of UP And 2 Others
Date: November 5, 2025
Subject Matter
Expired E-Way Bill Due to Driver's Illness Does Not Prove Intent to Evade Tax. Penalty Quashed
Summary
The High Court allowed the writ petition, quashing the penalty order issued under Section 129(3) of the GST Act. The Court ruled that the lapse—an expired E-Way Bill—was a technical error supported by a plausible explanation (driver's illness), which…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. The instant writ petition has been filed against the impugned order dated 30.08.2025 passed by the respondent no. 3 as well as the impugned order dated 22.08.2025 passed by the respondent no. 2. 2. Learned counsel for the petitioner submits that the petitioner is registered under the Haryana GST. He further submits that on 29.0…