No Penalty Without Proof of Tax Evasion for Non Filling of Part-B of E-Way Bill

Rs Industrial Solutions Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)

In a recent judgment, the Allahabad High Court addressed the issue of imposing penalties for the non-filing of Part-B of the E-Way Bill without proof of intention to evade tax. The case, Rs Industrial Solutions vs Additional Commissioner Grade 2, sheds light on the interpretation of tax laws and penalties under the Act.

The case before the Allahabad High Court involved a writ petition under Article 226 of the Constitution of India. The petitioner challenged the order passed in appea

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