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No penalty under GST if part B of E-way bill couldn’t be generated due to technical difficulties: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF PRECISION TOOLS INDIA V/s STATE OF U.P., decided on 29-1-2024
👉 Issue:-
✔️ Can penalties would be levied under Section 129(3) of CGST Act if due to Technical error Part B of e-Way Bill could not filed but there was no intention to evade tax?
👉 TheHon’ble High Court Judgement:-
✔️ Where technical difficulties prevented filling of Part B of e-Way Bill and there was no intention to evade tax, penalties under Section 129(3) of UPGST Act were deemed unsustainable, as established by precedent set in M/S Roli Enterprises.
Section 129(3) of Central Goods and Services Tax Act, 2017
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