Prayagraj, January 18: The Allahabad High Court has said that under Section 129 (3) of the GST Act, penalty cannot be imposed for not filing Part B of the e-way bill if there is no intention of evading tax.
The court has canceled the penalty order passed against M/s Roli Enterprises of Etawah on November 10, 2020 and the order rejecting the appeal against it on January 10, 2022, considering it against the law and has directed to return the security amount of the petitioner within six weeks.
Justice Shekhar B Saraf has given this order while accepting the petition of M/s Roli Enterprises.
The petitioner’s advocate said that Part B of the e-way bill was left out of filling. The intention of the petitioner is not to evade tax. Contrary to In-Vice, no goods were found in the vehicle. Non-payment of e-way bill cannot be considered as tax evasion. Therefore, penalty cannot be imposed on him.
Court precedents were also presented in its favor. Agreeing to which the court has canceled the penalty order.
