https://www.taxtmi.com/caselaws?id=775554 The HC held that non-filing of Part-B of the e-way bill due to a technical glitch does not attract penalty under section 129(3) of the GST Act in the absence of any intent to evade tax. The Court relied on precedents establishing that mere non-filing without evasion intent is not penalizable. Since no authority recorded any finding of tax evasion and the petitioner's claim of technical error was undisputed, the penalty imposed was set aside and the petition allowed. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775554 The HC held that non-filing of Part-B of the e-way bill due to a technical glitch does not attract penalty under section 129(3) of the GST Act in the absence of any intent to evade tax. The Court relied on precedents establishing that mere non-filing without evasion intent is not penalizable. Since no authority recorded any finding of tax evasion and the petitioner's claim of technical error was undisputed, the penalty imposed was set aside and the petition allowed. Case-Laws GST Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775554