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2024 (4) TMI 1079 - ALLAHABAD HIGH COURTLevy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - dispatch address mentioned in the e-way bill - Existence of Mens rea or not - HELD THAT:- A perusal of the order imposing penalty indicates that the original authority has stated that mens rea is not required for imposition of penalty. This view is not correct in law and the conclusion reached thereafter is obviously illegal - This Court in M/s Hindustan Herbal Cosmetics v. State of U.P. and Others [2024 (1) TMI 282 - ALLAHABAD HIGH COURT] held that mens rea to evade tax is essential for imposition of penalty. The orders impugned in this writ petition cannot be sustained in the eyes of law. Accordingly, the orders are quashed and set aside - Petition allowed.
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