2025 (5) TMI 770

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....ioner : Atul Gupta, Aayushi Srivastava For the Respondent : C.S.C., Ankur Agarwal (S.C.) ORDER 1. This writ petition is directed against order dated 28.04.2025 passed by the Assistant Commissioner, Sector - 5 (Mobile Squad - 5), Gautam Buddha Nagar, Uttar Pradesh, wherein the petitioner has been imposed with penalty under Section 129(3) of the U.P. G.S.T. Act, 2017 (for short 'the Act....

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....ore, in view of the series of orders passed by this Court laying down that unless there is an intention to evade tax only on account of non-filling up of part-B of the e-way bill by itself, would not attract penalty under Section 129 of the Act, and therefore, the order impugned deserves to be set aside. Reliance has been placed on the judgment in M/s Precision Tools India vs. State of U.P. and ot....

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....sh would reveal that except for noticing violation of provisions of Rule 138 on account of non-filling up of part-B of e-way bill, not a word has been indicated pertaining to any attempt to evade tax. 7. In view of the series of orders passed by this Court laying down that unless an attempt is made to evade tax and a finding in this regard is recorded, mere non-filling of part-B of e-way bill w....