GST DAILY – 181

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HC deleted penalty as non-filing of part-B of e-way bill was of technical nature without any intention to evade tax

 THE HON’BLE ALLAHABAD HIGH COURT in the case of ROLI ENTERPRISES V/s STATE OF U.P., decided on 16-1-2024

👉 Issue:-

✔️ Error of technical nature in e-way bill without any intention to evade tax can levy any penalty?

👉 TheHon’ble High Court Judgement:-

✔️ Where vehicle No. in Part-B of e-way was not mentioned and all details of vehicle were available in invoice; same being a technical breach, penalty was not to be imposed on assessee.

✔️ Detentions of goods and conveyance is illegal.

Sections 129 and 130 of Central Goods and Services Tax Act, 2017