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No penalty can be imposed on assessee for non-filling up of Part-B of E-way bill without any intention to evade tax
THE HON’BLE ALLAHABAD HIGH COURT in the case of NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD. V/s STATE OF UP, decided on 6-2-2024
👉 Issue:-
✔️ Due to non-completion of Part B of e-way bill can penalty will be levied?
👉 The Hon’ble High Court Judgement:-
✔️ Where goods and details in invoice matched and only shortfall was non-completion of Part B of e-way bill, which was subsequently rectified, presumption of tax evasion solely because of short distance between origin and destination of goods was deemed unjustified, leading to quashing of penalty order.
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