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TMI Blog2024 (8) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment of tax. This Court in the case of M/S ROLI ENTERPRISES VERSUS STATE OF U.P. AND 2 OTHERS [ 2024 (1) TMI 813 - ALLAHABAD HIGH COURT] held that ' I see no reason why this Court should take a different view of the matter, as the invoice itself contained the details of the truck 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 129(3) of the Act.' Similarly, this Court in the case of PRECISION TOOLS INDIA VERSUS STATE OF U.P. AND 3 OTHERS [ 2024 (2) TMI 183 - ALLAHABAD HIGH COURT] held that ' In the present case also, the defect was of a technical nature only and witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as produced before the seizing authority, but not being satisfied from the same, the impugned order was passed, against which the petitioner preferred an appeal, which has also been dismissed. 4. He submits that the Part B of E-way bill could not be filled, which is a human error; whereas there was no variation and difference in the accompanying documents regarding the goods in question. He further submits that the GR was also accompanied with the goods therefor there was no intention to evade tax such as the department has not recorded any finding with regard to the same. 5. In support of her submission, he has placed reliance upon Writ Tax No. 415 of 2023 (Precision Tools India Vs. State of U.P. and 3 others) Writ Tax No.937 of 2022 (M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance wherein the problem arising in filling the part-B of e-way bill was noticed and advisories were issued. 8. In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number, the said issue being decided in the judgment dated 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra) covers the issue raised in the present case also, as such, for the reasoning recorded above, the impugned order dated 18.04.2018 and the appellate order dated 14.05.2019 are set aside. 7. In the present case, the facts are quite similar to one in M/s Citykart Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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