The GSTAT, Lucknow Bench in M/s Lucknow Automotives v. Assistant Commissioner (Mobile Squad), Gonda, Raj Kumar & Ors. [Appeal No. APL/8/LCK/2026 dated August 19, 2026] set aside the penalty of Rs. 2,63,330/- imposed under Section 129(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) read with the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) for an E-Way Bill generated approximately nine minutes after interception of the conveyance, and held that where the transaction is genuine and fully identifiable, the goods are covered by valid tax invoices and challans, no discrepancy in quantity, value or classification is found and no independent material demonstrates suppression, clandestine movement, undervaluation or fake documentation, the post-interception generation of the E-Way Bill is a bona fide procedural lapse and not an act forming part of an attempt to evade tax.
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