2024 (6) TMI 160

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....oner 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 26, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") levying penalty upon the peti....

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....rized Representative v. Commissioner Commercial Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 to buttress his 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 Counsel has relied upon the order passed by the appellate au....

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....nd 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 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra)....