Goods & Service Tax (GST) 11 October 2026
Lucknow GST Tribunal Cancels ₹63.72 Lakh Penalty
The Lucknow GST Appellate Tribunal revoked a Section 129 penalty of ₹63.72 lakh imposed for delayed e‑invoice filing, noting that the required invoice, e‑way bill and transport documents were present despite the timing lapse. The decision underscores that mere delay without missing documentation may not justify heavy fines.
The Lucknow GST Appellate Tribunal has set aside a hefty ₹63.72 lakh penalty under Section 129 for a delayed e‑invoice, stating that all mandatory documents were in order.
- Delay in filing the e‑invoice was the only issue; the invoice, e‑way bill, and transport papers were all present.
- The tribunal emphasized that penalties should reflect substantive non‑compliance, not just timing errors.
Read the full tribunal order here.
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