In a recent case, the Allahabad High Court, while allowing the appeal held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to the imposition of penalty. The petitioner Rs Industrial Solutions filed the writ petition against the order of Income Tax Department.
During the adjudication Aditya Pande, Counsel for petitioner submitted that the issue in hand has already been covered by the judgment of M/s Roli Enterprises vs. State of U.P. and others in which it has held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty.
Ravi Shanker Pandey, Additional Chief Standing Counsel does not dispute the said fact and submits that this writ petition may be disposed of at the admission stage without calling counter affidavit.
After analyzing the facts and arguments of both parties, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja held that the the facts are quite similar to one in M/s Roli Enterprises’ case .Therefore the bench held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty.
In a recent case, the Allahabad High Court, while allowing the appeal held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to the imposition of penalty. The petitioner Rs Industrial Solutions filed the writ petition against the order of Income Tax Department.
During the adjudication Aditya Pande, Counsel for petitioner submitted that the issue in hand has already been covered by the judgment of M/s Roli Enterprises vs. State of U.P. and others in which it has held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty.
Ravi Shanker Pandey, Additional Chief Standing Counsel does not dispute the said fact and submits that this writ petition may be disposed of at the admission stage without calling counter affidavit.
After analyzing the facts and arguments of both parties, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja held that the the facts are quite similar to one in M/s Roli Enterprises’ case .Therefore the bench held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty.
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