GST:
Non-filling of Part-B of e-way bill without proof of tax evasion intent does not warrant penalty.
Non-filling of Part-B of e-way bill, without proof of tax evasion intent, does not warrant penalty under Section 129(3) of GST Act.
IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD [RS INDUSTRIAL SOLUTIONS Versus ADDITIONAL COMMISSIONER GRADE 2]
