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of <h1>Penalty Orders Quashed for E-Way Bill Error; Court Finds No Intent to Evade Tax, Grants Relief to Petitioner.</h1> <h3>M/s Rs Industrial Solutions Versus Additional Commissioner Grade 2 And Another</h3> M/s Rs Industrial Solutions Versus Additional Commissioner Grade 2 And Another - TMI Issues involved: Interpretation of penalty u/s 129(3) of the Act for non-filling of Part-B of the e-way bill without intention to evade tax.Summary:Issue 1: Imposition of penalty for non-filling of Part-B of the e-way bill without intention to evade taxThe petitioner filed a writ petition under Article 226 of the Constitution of India challenging the order imposing a penalty for not filling up Part-B of the e-way bill. The original order and the order passed in appeal both imposed the penalty based on this issue. The petitioner argued that a similar issue was addressed in a previous judgment, where it was held that non-filling of Part-B of the e-way bill without proof of intention to evade tax should not lead to the imposition of a penalty.Decision: The court found that the facts of the present case were similar to the previous judgment and that the error in filling the e-way bill was of a technical nature without any intention to evade tax. Therefore, the court quashed and set aside the orders imposing the penalty, allowing the writ petition and granting consequential reliefs.This judgment clarifies the interpretation of penalty u/s 129(3) of the Act in cases where non-compliance with e-way bill requirements is due to technical errors without any intention to evade tax.
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