M/s BM COMPUTERS
Vs.
COMMISSIONER COMMERCIAL
TAXES & ORS.
WRIT TAX No. 1559 of 2024
HIGH COURT: Allahabad

DATED: 10.04.2025

Citation: 2025 taxo.online 454 

Court held complete e-way bill is mandatory for goods to be transported

Incomplete e-way bill – Stock transfer – Penalty – At time of interception only Part A of e-way bill filled and Part B was completed – Petitioner submits goods covered by tax invoices and failure to fill Part B of was human error and should not warrant penalty – Intent to evade tax as per Rule 138 of Act of 2017 complete e-way bill is mandatory

Held: Writ petition fails and dismissed – Court ruled it is mandatory for seller to download complete e-way bill once goods put in transit only downloading Part A of e-way bill and non filling of Part B would not absolve liability under the Act

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