https://www.taxtmi.com/highlights?id=74527 Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the sole allegation was the non-filling of Part 'B' of the e-Way Bill without any tax evasion intent. The explanation provided by the petitioner, supported by Ministry of Finance Circulars addressing issues in filling Part 'B', suggested no intent to evade tax. - Observing the absence of tax evasion intent, the High Court quashed and set aside the orders. en-us Wed, 31 Jan 2024 08:27:40 +0530 Wed, 31 Jan 2024 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74527 Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the sole allegation was the non-filling of Part 'B' of the e-Way Bill without any tax evasion intent. The explanation provided by the petitioner, supported by Ministry of Finance Circulars addressing issues in filling Part 'B', suggested no intent to evade tax. - Observing the absence of tax evasion intent, the High Court quashed and set aside the orders. Highlights GST Wed, 31 Jan 2024 08:27:40 +0530 https://www.taxtmi.com/highlights?id=74527