Order Date – 23 February 2024

Parties: Shree Ganesh Enterprises Vs State Of U.P. And 2 Others

Facts –

• The Petitioner, Shree Ganesh Enterprises, was imposed with a penalty under Section 129(3) of the Act for non filling up of Part 'B' of the e-Way Bill.

Issue –

• Whether the imposition of panalty is proper?

Order –

• The Single Bench of Hon’ble High Court observed that in the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case, and the Court has no reason to take a different view of the matter, as the invoice itself contained the details of the truck and the error committed by the petitioner was of a technical nature only and without any intention to evade tax. Once this fact has been substantiated, there was no requirement to levy penalty under Section 129(3) of the Act.
• In light of the above, the orders dated June 24, 2018 and June 22, 2019 are quashed and set aside. The petition is allowed.