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No penalty for Unfiled Part B of E-way bill due to technical difficulties
Case Law Details
- Case Name
- Precision Tools India Vs State of Uttar Pradesh (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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 t...
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