Non-Filing of Part-B of E-Way Bill a Technical Lapse, Not Tax Evasion: Allahabad HC

Maa Vindhyavasini Tobacco Pvt Ltd Vs State of U.P. And 2 Others (Allahabad High Court)

The Allahabad High Court, in the matter of Maa Vindhyavasini Tobacco Pvt Ltd Vs State of U.P. And 2 Others, has ruled that the mere non-completion of Part-B of an e-way bill, when all other documents are present, is a technical breach and does not automatically imply an intention to evade tax. Consequently, the court quashed the penalty orders issued under Section 129 of the Goods and Services Tax (GST) Act, 2017.

The Issue

Maa Vindhyavasini Tobacco

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