Patil Biotech Pvt. Ltd. Vs State of U.P
Date: February 1, 2024
Subject Matter
Non-filling of Part-B of the e-way bill without any proof of intention to evade tax cannot lead to the imposition of a penalty u/s 129(3)
Summary
A writ petition was filed under Article 226 of the Constitution of India by the petitioner who was aggrieved by the order imposing a penalty under the GST Act due to non-filling of Part-B of the e-way bill. The court, referring to a previous judgment…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Rejoinder affidavit filed by the learned counsel for the petitioner in Court today be kept on record. 2. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the respondents. 3. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated…