M/s Novateur Electrical and Digital Systems Pvt. Ltd. versus Addl. Commissioner of State Tax Appeals cum Appellate
Issue The key issue addressed in the recent judgment by the Punjab and Haryana High Court was the imposition of penalties related to the E-Way Bill procedure. Specifically, the case centered on the petitioner’s failure to submit Part B of the E-Way Bill, as mandated by Section 68(3) of the Act, 2017, and Rule 138 (1), (2), (3) of the Rules, 2017.
Decision Considering the fact that there was no intention to mislead the transfer of goods, the High Court allowed the petitioner’s case. Consequently, the petitioner was relieved from the penalties linked to the E-Way Bill procedure.
2023 (9) TMI 1171 – PUNJAB AND HARYANA HIGH COURT