Penalty should not be levied under section 129 for minor breach if there was no intention of tax evasion: ALLAHABAD High Court

For invoking proceedings under section 129(3) and section 130, intent to evade payment of tax is required; once the dealer disclosed attending and mediating circumstances under which the e-way bill of the purchasing dealer was canceled,

it was deemed a minor violation, and therefore proceedings under section 129 could not have been initiated. Shyam Sel and Power Ltd. vs State of Uttar Pradesh [Writ Tax No. 603 of 2023; 05-Oct-2023]