Penalty Can’t Be Imposed If There Was No Intention to Evade Tax By Not Filling Up Part B of E-Way Bill | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 22 January, 2024
Latest from Taxmann
Case Details: Roli Enterprises v. State of U.P. - [2024] 158 taxmann.com 468 (Allahabad)
Judiciary and Counsel Details
-
- Shekhar B. Saraf, J.
- Shubham Agrawal for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner was aggrieved by an passed under Section 129(3) of the GST Act, 2017 levying penalty upon the petitioner and the subsequent appellate order dismissing the appeal. It filed writ petition against the demand.
The only controversy involved in the present petition was with regard to non-filling up of Part ‘B’ of the e-Way Bill. The department contended that the vehicle No. in Part-B of e-way bill was not mentioned and the invoice itself contained the details of the truck.
High Court Held
The Honorable High Court noted that in the instant case, the error committed by the petitioner was of a technical nature only and without any intention to evade tax. The facts were quite similar to the facts in the case of M/s Citykart Retail Pvt. Ltd. v. State of U.P. (2018) 17 GSTL 191 (All) where it was held that there would be no requirement to levy penalty under Section 129(3) of the Act if error committed was of a technical nature only and without any intention to evade tax. Therefore, it was held that the impugned orders were liable to be set aside.
List of Cases Reviewed
-
- Citykart Retail Pvt. Ltd. v. Commissioner of Commercial Tax 2018 (17) G.S.T.L. 191/[2022] 144 taxmann.com 155 (Allahabad) (para 7) followed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
