No penalty for Unfiled Part B of E-way bill due to technical difficulties

Precision Tools India Vs State of Uttar Pradesh (Allahabad High Court) No penalty shall be imposed in cases where Part B of the E-way bill remains unfiled due to technical difficulties The Hon’ble Allahabad High Court in the case of Precision Tools India v. State of Uttar Pradesh [Writ Tax No. 415 of 2023 dated January 29, 2024] held that non-filling of Part ‘B’ of the E-Way Bill on technical difficulties and without any intention to evade tax would not lead to the imposition of penalty. Facts: Precision Tools India (“the Petitioner”) dully filled part A of the e-way bill and...