2024 (5) TMI 750

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..... ; case [ 2024 (1) TMI 813 - ALLAHABAD HIGH COURT] and there are no reason why this Court should take a different view of the matter, as the invoice itself contained the details of the vehicle and the error committed by the petitioner was of a technical nature only and without any intention to evade tax. Once this fact has been substantiated, there was no requirement to levy penalty under Section 1 .....

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..... ioner submits that the issue in hand has already been covered by the judgment and order dated January 16, 2024 passed in Writ-Tax No.937 of 2022 (M/s Roli Enterprises vs. State of U.P. and others) in which it has held that non filling of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty. 5. Learned Additional Chief Standing Counsel does .....

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