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2024 (2) TMI 183 - ALLAHABAD HIGH COURTLevy of penalty u/s 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 - part A of the e-way bill was dully filled and due to some technical difficulties part B of the e-way bill could not be generated - HELD THAT:- Upon consideration of the arguments made by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been unable to indicate any intention of the petitioner to evade tax. Petitioner relied upon judgment of this Court in M/S Roli Enterprises Vs. State of U.P. and Others [2024 (1) TMI 813 - ALLAHABAD HIGH COURT] wherein this Court had considered two judgements of the Allahabad High Court in VSL Alloys (India) Pvt. Ltd v. State of U.P. and another [2018 (5) TMI 455 - ALLAHABAD HIGH COURT] and M/s Citykart Retail Private Limited through Authorized Representative vs. Commissioner Commercial Tax and Another [2022 (9) TMI 374 - ALLAHABAD HIGH COURT] and held that non filling up of Part 'B' of the e- Way Bill by itself without any intention to evade tax would not lead to imposition of penalty under Section 129(3) of the UPGST Act. Thus, the judgement relied upon by the petitioner are directly on the point and, accordingly, there are no reason to defer from the same. In the present case also, the defect was of a technical nature only and without any intention to evade tax. Accordingly, the penalty imposed under Section 129(3) of the UPGST Act is unsustainable - petition allowed.
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