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

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