24/08/2026
Falguni Steels v. State of U.P. establishes the following crucial principles:
Intent to Evade Tax is Sine Qua Non for Penalty: For the imposition of penalties under Section 129 of the CGST/UPGST Act, 2017, the presence of an actual intention to evade tax is a fundamental requirement. Mere technical errors or procedural lapses, without a demonstrable intent to defraud the revenue, should not lead to the imposition of penalties.
Distinction Between Technical Errors and Intentional Evasion: Tax enforcement mechanisms must distinguish between genuine technical errors (like delayed e-way bill generation due to portal glitches or unavoidable circumstances) and deliberate attempts to evade tax obligations. Penalties are to be reserved for cases where intentional evasion is evident.
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