HC Rules Detention and Penalty Unjustified for Non-Filing of Part-B of E-Way Bill

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  • Last Updated on 9 October, 2025

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detention and penalty for e-way bill HC ruling

Case Details: Maa Vindhyavasini Tobacco Pvt Ltd vs. State of U.P. - [2025] 179 taxmann.com 73 (Allahabad)

Judiciary and Counsel Details

  • Piyush Agrawal, J.
  • Aditya Pandey for the Petitione
  •  Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the Respondent

Facts of the Case

The petitioner in this matter was the assessee whose goods and conveyance were detained on the ground that Part-B of the e-way bill was not generated during transit. The assessee submitted that all other requisite documents, including the tax invoice, L.R., and e-way bill, accompanied the goods, and that non-filing of Part-B constituted only a technical breach with no intention to evade tax. The legal issue arose whether detention and penalty could be justified solely on account of non-filing of Part-B of the e-way bill when all other statutory requirements were satisfied. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that no adverse inference could be drawn merely from the non-filing of Part-B of the e-way bill when all requisite documents such as the tax invoice, L.R., and e-way bill were available. The Court observed that the detention of goods and conveyance was unjustified and that the penalty imposed could not be sustained. Consequently, the impugned order was quashed, and the amount deposited under protest by the assessee was ordered to be refunded, applying Section 129 of CGST Act/Uttar Pradesh GST Act.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied