2024(02)LCX0304

Patil Biotech Private Limited

Versus

State Of U.P. And 2 Others

WRIT TAX No. - 1463 of 2023 decided on 02-02-2024

Neutral Citation No. - 2024:AHC:18651

Court No. - 1

Case :- WRIT TAX No. - 1463 of 2023

Petitioner :- M/S Patil Biotech Pvt. Ltd.

Respondent :- State Of U.P. And 2 Others

Counsel for Petitioner :- Tanmay Sadh,Divya Prakash Tripathi,Ravi Pratap Singh

Counsel for Respondent :- C.S.C

Hon'ble Shekhar B. Saraf,J.

1. Rejoinder affidavit filed by the learned counsel for the petitioner in Court today be kept on record.

2. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the respondents.

3. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated October 6, 2023 passed in appeal. The original order imposing the penalty was passed on December 20, 2022.

4. The basis of the original order and the order passed in appeal for imposing penalty was that Part-B of the e-way bill was not filled up.

5. This Court by judgment and order dated January 16, 2024 passed in Writ-Tax No.937 of 2022 (M/s Roli Enterprises vs. State of U.P. and others) has held that non filling of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to imposition of penalty.

6. In the present case, the facts are similar to one in M/s Roli Enterprises' case (supra) and I see no reason why this Court should take a different view of the matter, as the invoice itself contained the details of the vehicle 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.

7. In light of the above, the orders dated December 20, 2022 and October 6, 2023 are quashed and set-aside. The writ petition is allowed. Consequential reliefs to follow.

Order Date :- 2.2.2024

(Shekhar B. Saraf,J.)