Case Law Details
Patil Biotech Pvt. Ltd. Vs State of U.P. And 2 Others (Allahabad High Court)
Introduction: In a recent ruling by the Allahabad High Court in the case of Patil Biotech Pvt. Ltd. Vs State of U.P., the court addressed the issue of penalty imposition for the non-filing of Part-B of the E-Way Bill without any intention to evade tax. This article delves into the details of the judgment and its implications.
Detailed Analysis: The petitioner in this case challenged an order passed by the authorities imposing a penalty for the non-filing of Part-B of the E-Way Bill. The basis of the penalty imposition was the failure to fill up Part-B of the E-Way Bill.
However, the Allahabad High Court, in a previous judgment in the case of M/s Roli Enterprises vs. State of U.P. and others, held that the non-filing of Part-B of the E-Way Bill, without any proof of intention to evade tax, does not warrant the imposition of a penalty. The court emphasized that if the error was of a technical nature and there was no intention to evade tax, then penalty imposition under Section 129(3) of the Act is not justified.
Applying the principles laid down in the aforementioned judgment, the court in the present case found that the facts were similar, and there was no evidence of the petitioner intending to evade tax. The invoice itself contained the details of the vehicle, indicating a technical error rather than deliberate evasion. Therefore, the court quashed the orders imposing the penalty and allowed the writ petition.
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