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No Penalty for not filling part B of e-way bill if there was no intention to evade tax: Allahabad High Court

Petitioner:

The facts in the present case is that the goods were accompanied by the invoice, E-Way Bill, Gate Pass and bilty. The only flaw, on the basis of which goods were detained, was that the Part B of the E-Way Bill was not filled up. However, the invoice and bilty contained the number of the vehicle.

There is no dispute to the fact that the goods were not in variance with the invoice and that the department was not able to indicate any kind of intention of the petitioner to evade tax apart from the technical error of non filling up of Part B of the E-Way Bill.

The ground raised by Mr. Agarwal is that part A of the e-way bill was dully filled and due to some technical difficulties part B of the E-Way Bill could not be filled up.

He further submitted that there was no defect in the consignment nor any discrepancy in the documents.

He relied upon judgments wherein it was held that non filling up of Part 'B' of the E-Way Bill by itself without any intention to evade tax would not lead to imposition of penalty under Section 129(3) of the Act.

Revenue:

Per-contra, learned counsel appearing on behalf of the respondents has relied upon the penalty order as well as the order passed by the Appellate Authority to indicate that part 'B' of the E-Way Bill was not filled up.

High Court:

Upon consideration of the arguments made by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been unable to indicate any intention of t.......
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Apr 2, 2024


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