Roli Enterprises Vs State Of U.P
Date: January 15, 2024
Subject Matter
Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty
Summary
The case involves a writ petition under Article 226 of the Constitution of India where the petitioner challenges an order imposing a penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 for non-filling up of Part ‘…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated November 10, 2020 passed under Section 129(3) of the Uttar Prades…