No penalty for incomplete Part-B of e-way bill due to technical error

Citykart Retail Pvt. Ltd Vs Commissioner Commercial Tax U.P (Allahabad High Court) At the time of inspection, the department found that the e-way bill was incomplete as Part-B of the e-way bill was not available. Consequently, the vehicle in question was detained for verification. Subsequently, the mobile squad seized the goods and issued a show cause notice to the petitioner (Annexure no.5). The petitioner gave a reply to the said show cause notice explaining that the vehicle number through which the goods were being transported was DL01M6498, however, on account of some technical error, the ...