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, referencing similar cases like Roli Enterprises and Citykart Retail Pvt. Ltd., where courts had ruled favorably under comparable circumstances. The court found that merely failing to fill Part-B does not justify penal action if there’s no tax evasion, citing past judgments. Consequently, the court set aside the impugned orders and directed the refund of any previously deposited amounts within one month of receiving the certified order copy.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Ms. Yashonidhi Shukla, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State- respondents.
2. By means of present writ petition, the petitioner has assailed the orders dated 20.02.2023 by which the penalty was imposed upon the petitioner as well as order dated 10.2022, by which the same was confirmed by the appellate authority on the ground that the Part-B of the E-way bill was not duly filled.
