No Penalty for Non-Filing of Part-B of E-Way Bill without any intention to evade tax [Read HC Order]

The petitioner is aggrieved by the original order and the order passed in appeal for imposing penalty was that Part-B of the e-way bill was not filled up.

The Court by judgment and order dated January 16, 2024, passed in Writ-Tax No.937 of 2022 (M/s Roli Enterprises vs. State of U.P. and others) has held that non-filling of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty.

In the present case, the facts are similar to one in M/s Roli Enterprises’ case (supra) and there was no reason why this Court should take a different view of the matter, as the invoice itself contained the details of the vehicle and the error committed by the petitioner was of a technical nature only and without any intention to evade tax. Once this fact has been substantiated, there was no requirement to levy a penalty under Section 129(3) of the Act.

In light of the above, the original order and the order passed in appeal are quashed and set-aside. The writ petition is allowed. Consequential reliefs to follow.]

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