No Penalty for E-Way Bill Part B Non-Filing if Invoice Contains Vehicle Details: Allahabad HC

Rawal Wasia Yarn Dying Pvt. Ltd. Vs Commissioner Commercial Tax And Another (Allahabad High Court) Introduction: The Allahabad High Court, in a recent judgment, addressed the issue of imposing penalties for non-filing of Part ‘B’ of the e-Way Bill under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, Rawal Wasia Yarn Dying Pvt. Ltd., challenged the penalty imposed on them and the subsequent dismissal of their appeal. Detailed Analysis: The court examined the facts, highlighting that the invoice included details of the truck transporting the goods, and there was ...