https://www.taxtmi.com/caselaws?id=782069 HC quashed the penalty imposed under s.129(3) of the GST Act for non-filling of Part B of the e-way bill. It held that mere non-updation of Part B, particularly due to a technical glitch, without any finding of intent to evade tax, does not justify levy of penalty. Relying on earlier Division Bench decisions in similar matters, the HC reiterated that non-filling of the e-way bill by itself is insufficient to attract s.129(3). Consequently, the impugned orders were set aside and the petition was allowed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782069 HC quashed the penalty imposed under s.129(3) of the GST Act for non-filling of Part B of the e-way bill. It held that mere non-updation of Part B, particularly due to a technical glitch, without any finding of intent to evade tax, does not justify levy of penalty. Relying on earlier Division Bench decisions in similar matters, the HC reiterated that non-filling of the e-way bill by itself is insufficient to attract s.129(3). Consequently, the impugned orders were set aside and the petition was allowed. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782069