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of <h1>No Penalty for Technical E-Way Bill Breach When Exported Goods Crossed Borders Under Customs Seal</h1> <h3>M/s Karmic International Versus Additional Commissioner And 2 Others</h3> M/s Karmic International Versus Additional Commissioner And 2 Others - TMI The Allahabad High Court, through Hon'ble Piyush Agrawal, J., quashed the penalty order dated 8.3.2019 and the appellate order dated 29.2.2020 imposed on the petitioner for non-filling of Part-B of the e-way bill during export of Textile Machinery Spare Parts to Bangladesh. The Court held that since the goods were exported and crossed the Indian frontier-evidenced by seals from the Bangladesh Customs Authority dated 24.3.2019 and 27.3.2019-there was no intent to evade payment of tax. The Court emphasized that 'non filling up Part B of e-way bill is only a technical breach and no penalty can be imposed,' relying on its prior decisions in *M/s B.M.Computers vs. Commercial Taxes* (Writ Tax No. 1559 of 2024) and *Fiserv Merchant Solution Pvt. Ltd. vs. State of U.P.* (Writ Tax No. 1994 of 2025). The Court rejected the State's contention that the goods might have been sold within the State to avoid tax, noting that the goods were not seized and had reached Bangladesh. Consequently, the impugned orders were held unsustainable and were quashed, allowing the writ petition.
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