2025 (8) TMI 467

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....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 having GSTIN 09AQDPG3391D1Z1 and involved in the bus....

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....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. In support of his submissions, he has placed relianc....

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....nitiated 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 that due to technical glitch, Part - B of the e-way fill co....