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Tag: Part B of EWB

No penalty shall be imposed in cases where Part B of the E-way bill remains unfiled due to technical difficulties
GST ArticleHigh Court

No penalty shall be imposed in cases where Part B of the E-way bill remains unfiled due to technical difficulties

byCA Bimal Jain29/03/202429/03/2024

The Hon’ble Allahabad High Court in the case of Precision Tools India held that non-filling of Part ‘B’ of the E-Way Bill on technical difficulties and without any intention to evade tax would not lead to the imposition of penalty.

GST ArticleHigh Court

Penalties should not be imposed solely for technical errors lacking any intent to evade tax

byCA Bimal Jain14/02/202414/02/2024

The Hon’ble Allahabad High Court in the case of Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax [Writ…

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