Ram Krishna Gupta Vs State of U.P
Date: July 9, 2024
Subject Matter
Without clear evidence of intent to evade tax, the mere failure to fill out Part-B cannot justify the imposition of penalties under Section 129(3)
Summary
In the case, the petitioner challenged the orders imposing penalties for failing to properly fill out Part-B of the E-way bill related to the transport of goods. Despite having all necessary documents, including the tax invoice and E-way bill, the om…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Ms. Yashonidhi Shukla, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State- respondents. 2. By means of present writ petition, the petitioner has assailed the orders dated 20.02.2023 by which the penalty was imposed upon the petitioner as well as order dated 10.2022,…