Non-Filling Part ‘B’ of e-Way Bill Without Tax Evasion Intent: Penalty Inapplicable

Citykart Retail Pvt. Ltd. Vs Commissioner Commercial Tax U.P. Gomti Nagar Lko. And Anr. (Allahabad High Court) In a recent judgment, the Allahabad High Court addressed a case involving the non-filling of Part ‘B’ of the e-Way Bill by Citykart Retail Pvt. Ltd. The petitioner challenged the demand and penalty imposed by the tax authorities, asserting that the incomplete e-Way Bill was due to a technical glitch, and there was no intention to evade tax. This article provides a comprehensive analysis of the case, covering the background, arguments, court’s reasoning, and the final...