Court Quashes Penalty for Expired E-Way Bill, Citing Lack of Intent to Evade Tax: Allahabad High Court

In a recent judgment, the High Court of Judicature at Allahabad, under the leadership of The Hon’ble Justice Shekhar B. Saraf, addressed a writ petition (Writ Tax No. 141 of 2023) filed by M/s Globe Panel Industries India Pvt. Ltd. against the State of U.P. and others. The matter revolved around a penalty order dated January 16, 2023, issued by the Assistant Commissioner, State Tax Department, and the subsequent appellate…