2024 (5) TMI 514

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.... 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated December 22, 2021 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinaft....

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....67]-1 and M/s Citykart Retail Private Limited through Authorized Representative v. Commissioner Commercial Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 to buttress her argument that non filling up of Part 'B' of the e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act. 5. Learned Additional Chief Standing C....

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....m arising in filling the part-B of e-way bill was noticed and advisories were issued. 8. In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number, the said issue being decided in the judgment dated 1....