Merely failing to fill Part-B does not justify penal action if there’s no tax evasion

Ram Krishna Gupta Vs State of U.P. And 2 Others (Allahabad High Court) In Ram Krishna Gupta vs. State of U.P., the petitioner challenged orders imposing penalties due to an incomplete Part-B section of the e-way bill. The Allahabad High Court reviewed the matter, noting that all necessary documents such as the tax invoice and e-way bill accompanied the transported goods, with no evidence of quantity or quality discrepancies. Furthermore, there was no indication of tax evasion. The petitioner’s counsel argued that the omission was a technical error rather than an attempt to avoid tax, ref...