No penalty for Non-Filing of E-Way Bill Part-B if no Tax Evasion Intent: Allahabad HC

Tata Hitachi Constrution Machinery Company Private Limited Vs State of Uttar Pradesh and 2 Others (Allahabad High Court) In a significant ruling, the Allahabad High Court has reiterated that the mere non-filling of Part-B of an e-way bill, without an accompanying finding of intent to evade tax, does not warrant the imposition of a penalty under Section 129 of the U.P. G.S.T. Act, 2017. This decision provides clarity for businesses on what constitutes a penalty-attracting offense under the GST regime. The case, Tata Hitachi Construction Machinery Company Private Limited Vs. State of Uttar Prad...