No Penalty for Non-Filing of Part-B of E-Way Bill Without Tax Evasion Intent: Allahabad HC

Patil Biotech Pvt. Ltd. Vs State of U.P. And 2 Others (Allahabad High Court) Introduction: In a recent ruling by the Allahabad High Court in the case of Patil Biotech Pvt. Ltd. Vs State of U.P., the court addressed the issue of penalty imposition for the non-filing of Part-B of the E-Way Bill without any intention to evade tax. This article delves into the details of the judgment and its implications. Detailed Analysis: The petitioner in this case challenged an order passed by the authorities imposing a penalty for the non-filing of Part-B of the E-Way Bill. The basis of the penalty imposition...