2025 (8) TMI 467

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....ard learned counsel for the petitioner and learned ACSC for the State -respondent. 2. By means of present petition, the petitioner is assailing the order dated 3.2.2024 passed by Additional Commissioner, and the order dated 21.11.2023 passed by Assistant Commissioner. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm registered under the GST Act havin....

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....en assigned. He further submits that Part - B of the e-way bill could not be filled due to technical glitch. He further submits that there was no intention to evade payment of tax. He further submits that all other documents were duly filled, except Part - B of the e-way bill and the authorities below have not whispered a word indicating intention of the petitioner to evade payment of tax. 5. I....

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....ed and therefore, the proceedings have rightly been initiated against the petitioner. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. The short issue involved in the present case is with regard to penalty under section 129(3) of the GST Act on the basis of non-filling of Part -B of the e-way bill. The record shows that the stand of the petitioner was th....