No penalty for just non-filing of Part-B of e-way bill if there is no intention to evade tax: High Court

This is a writ petition wherein the petitioner is aggrieved by the penalty imposed upon him for only non-filing of part B of e-way bill. 

Upon perusal of the record, it appears that the only controversy involved in the present petition is with regard to non filling up of Part 'B' of the e-Way Bill.

The undisputed facts are that

- Firstly the bilty in fact had the details of the truck that was carrying the goods;

- Secondly, the goods were not in variance with the invoice; and

- Thirdly, the Department has not been able to indicate any kind of intention of the petitioner to evade tax.

Mr. Shubham Agarwal, learned counsel for the petitioner has relied upon two judgments of this Court to buttress his argument that non filling up of Part 'B' of the e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act.

High Court:

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E-way Bill

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Demand and Penalty

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