Allahabad HC Quashes Penalty for Technical Glitch in Filing Part-B of E-Way Bill

Metloy Cast Vs Additional Commissioner (Allahabad High Court)

The Allahabad High Court addressed a writ petition filed by Metloy Cast against orders passed by the Assistant Commissioner, Mobile Squad-10, Agra, and the Additional Commissioner, Grade-2, State Tax, Agra. The petitioner, a partnership firm engaged in manufacturing and supplying pipe fittings, pump spares, and related items, challenged the penalty imposed under section 129(3) of the GST Act due to alleged non-filing of Part-B of an e-way bill.

According to the petitioner, on 28.11.2023, goods were dispatched from

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