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2024 (1) TMI 813 - ALLAHABAD HIGH COURTLevy of penalty - non filling up of Part 'B' of the e-Way Bill - HELD THAT:- Reliance placed in the case of M/S CITYKART RETAIL PVT. LTD. THRU. AUTHORIZD REPRESENTATIVE VERSUS THE COMMISSIONER COMMERCIAL TAX U.P. GOMTI NAGAR LKO. AND ANR. [2022 (9) TMI 374 - ALLAHABAD HIGH COURT] where it was held that 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. In the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case 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 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. The orders dated November 10, 2020 and January 10, 2022 are quashed and set aside - The petition is allowed.
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