Precision Tools India Vs State of Uttar Pradesh (Allahabad High Court)
No penalty shall be imposed in cases where Part B of the E-way bill remains unfiled due to technical difficulties
The Hon’ble Allahabad High Court in the case of Precision Tools India v. State of Uttar Pradesh [Writ Tax No. 415 of 2023 dated January 29, 2024] held that non-filling of Part ‘B’ of the E-Way Bill on technical difficulties and without any intention to evade tax would not lead to the imposition of penalty.
Facts:
Precision Tools India (“the Petitioner”) dully filled part A of the e-way bill and due to some technical difficulties, part B of the e-way bill could not be generated. The goods in question were personal-made goods with exclusive specifications that were supplied to the Railways and such goods could only be supplied to the particular consignee. The Proper Officer without finding any defect in the consignment note nor any discrepancy in the documents, passed an order of penalty dated April 22, 2021 (“the Impugned Order”) under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”).
Thereafter, the Petitioner filed an appeal before the Appellate Authority (“the Respondent”) and an order dated November 20, 2021 (“the Impugned Order”) was passed under Section 107 of the UPGST Act.
Issue:
Whether penalty can be levied if Part B of the E-way bill is not filed due to technical difficulties?
Held:
The Hon’ble Allahabad High Court in Writ Tax No. 415 of 2023 held as under:
