2025 (12) TMI 990

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....CSC. ORDER 1. Heard Mr. Dev Kaushik for the petitioner and Mr. R.S. Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 29.7.2025 and 3.5.2025. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm registered under the GST Act having GSTIN 09AATCA4488Q1ZG and involved in e-comm....

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....tion 129(3) of the GST Act, no reason has been assigned. He further submits that Part - B of the e-way bill could not be filled due to some 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 o....

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....and Part - B of the e-way bill was not duly filled and therefore, the proceedings have rightly been initiated against the petitioner but he could not dispute the legal proposition enumerated in the aforesaid judgements relied upon by the counsel for the petitioner. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. The short issue involved in the present c....

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....als that due to technical error, Part - B of the e-way bill could not be filled, which has not been disputed at any stage. 9. In the light of the aforesaid facts, there was no intention of the petitioner to evade payment of tax, which would amount to levy of penalty under section 129(3) of the GST Act. 10. In view of the aforesaid facts & circumstances of the case, the impugned orders cannot....