GSTAT deletes penalty on e way bill gen as there was no intent for tax evasion

Lucknow Automotives was intercepted while transporting motorcycles without an E-Way Bill. The Bill was generated about nine minutes later. Although the Department imposed a penalty of Rs.2,63,330 under Section 129(3), GSTAT found the transaction genuine, the goods fully traceable and no material suggesting suppression or tax evasion. The penalty was therefore set aside.