M/S Bans Steel Through Its Proprietor Alpana Jain vs. State of U.P. and 2 Others vide Writ Tax No. – 577 of 2022 dated 09.08.2024, the Allahabad High Court emphasized fairness and procedural accuracy in tax enforcement. The petitioner faced penalties due to a delay in generating an E-way bill for one invoice, which led to the interception and detention of goods. However, the court found that penalising the petitioner was unjustified since the E-way bill was produced before the final order and no discrepancies were identified.

The ruling highlighted that corrective actions taken before the final decision should be considered, and penalties should not be imposed if procedural lapses are rectified promptly. This decision underscores the need for tax authorities to balance procedural requirements with fairness, ensuring that minor technical issues are not unfairly penalized when corrected promptly.