Case Law Details
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 carrying the goods, the goods matched the invoice, and there was no indication of any intention by the petitioner to evade tax.
Mr. Shubham Agrawal, learned counsel for the petitioner, cited relevant judgments, including VSL Alloys (India) Pvt. Ltd v. State of U.P. and M/s Citykar Retail Private Limited, to argue that the mere non-completion of Part ‘B’ without any intent to evade tax should not lead to the imposition of a penalty under Section 129(3) of the Act.
On the other hand, Sri Rishi Kumar, learned Additional Chief Standing Counsel, relied on the appellate authority’s order that confirmed the non-completion of Part ‘B’ of the e-Way Bill.
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