Tata Hitachi Constrution Machinery Company Private Limited Vs State of Uttar Pradesh and 2 Others (Allahabad High Court)

In a significant ruling, the Allahabad High Court has reiterated that the mere non-filling of Part-B of an e-way bill, without an accompanying finding of intent to evade tax, does not warrant the imposition of a penalty under Section 129 of the U.P.…