Case Law Details
Rs Industrial Solutions Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)
In a recent judgment, the Allahabad High Court addressed the issue of imposing penalties for the non-filing of Part-B of the E-Way Bill without proof of intention to evade tax. The case, Rs Industrial Solutions vs Additional Commissioner Grade 2, sheds light on the interpretation of tax laws and penalties under the Act.
The case before the Allahabad High Court involved a writ petition under Article 226 of the Constitution of India. The petitioner challenged the order passed in appeal, which imposed a penalty for the non-filing of Part-B of the E-Way Bill. The original order imposing the penalty was passed on May 22, 2023, while the appeal order was dated February 29, 2024.
The crux of the matter was whether the failure to fill Part-B of the E-Way Bill warranted the imposition of a penalty under Section 129(3) of the Act. The petitioner’s counsel argued that a similar issue had been addressed in a previous judgment dated January 16, 2024, in the case of M/s Roli Enterprises vs State of U.P. and others. In that judgment, it was held that the non-filing of Part-B of the E-Way Bill, without any proof of intention to evade tax, would not lead to the imposition of a penalty.
The learned Additional Chief Standing Counsel for the respondents did not dispute this fact. The court, upon consideration of the facts and the precedent set by the previous judgment, found no reason to take a different view in the present case. The error in the E-Way Bill was deemed to be of a technical nature, and there was no evidence to suggest an intention to evade tax.
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