Failing to Complete Part ‘B’ of e-Way Bill without Tax Evasion Intent: HC Quashes Penalty

Roli Enterprises Vs State Of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court has recently delivered a judgment in the case of Roli Enterprises vs. State of U.P. and Others, where the petitioner challenged a penalty levied under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The penalty was imposed for the non-completion of Part ‘B’ of the e-Way Bill. The crux of the matter revolves around the petitioner’s failure to fill Part ‘B’ of the e-Way Bill. The undisputed facts highlight that the bilty contained details of the truck...