2025 (9) TMI 1209

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....IYUSH AGRAWAL, J. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. The present writ petitioner has been filed assailing the order dated 22.11.2024 passed by the respondent no. 2/Additional Commissioner Grade-2, (Appeal), Second State Tax, Jhansi and order dated 13.07.2024 passed by re....

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....documents as tax invoice, L.R. and e-way bills only Part-B of e-way bill was not completed. He further submits that non filing of the Part-B is only a technical breach and there has been no intention to evade the tax. He also submits that no finding to the said regard has been recorded by any of the authority. He submits that merely non filing of the Part-B of the e-way bill is only a technical er....

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....mited (Supra) has held that no adverse inference can be drawn for non filing of Part-B of e-way bill. The issue in hand is fully covered by the judgment of this Court in the case of Fiserv Merchand Solutions Private Limited (Supra). The said fact could not be disputed by the learned Additional Chief Standing Counsel. In the view of the above, the impugned order dated 22.11.2024 passed by the....