HC Sets Aside Penalty for Non-Filing e-Way Bill Part B Due to Technical Error

Exch. Therm Engineering Company  Vs State of U.P (Allahabad High Court) Allahabad: The Allahabad High Court has set aside a penalty levied under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, against Exch. Therm Engineering Company. The penalty was imposed solely on the ground that Part ‘B’ of the e-Way Bill was not filled, despite the presence of truck details on the invoice, no discrepancy in goods, and no evidence of intent to evade tax. The case came before the High Court in a writ petition challenging the penalty order dated May 1, 2018, and the subseq...