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2022 (8) TMI 96 - MADHYA PRADESH HIGH COURTLevy of penalty - Detention of goods alongwith vehicle - wrong E-way bill - levy of tax and penalty on the ground of petitioner’s transporter on being intercepted was found to carry GST paid goods to petitioner’s office at Jabalpur whereas e-way bill generated showed destination at Indore - Section 129 of CGST Act - HELD THAT:- It is evident that strictly going by the terminology used in the immunity provision under Clause 5 of the circular dated 14.09.2018, the benefit flowing wherefrom may not be available to the petitioner but this Court hastens to add that in penal provision such as Section 129 of the GST Act, the element of intention to evade tax must be present to sustain an order of penalty. To gather the intention of the petitioner an inquiry has to be undertaken to ascertain whether the mistake was inadvertent with no element of malice or intention to evade tax - It does not appear that either the Taxing Authority or the appellate authority has undertaken the said exercise of conducting an inquiry to ascertain the real intent behind the act of petitioner to mention wrong address. This Court has no manner of doubt that an inquiry needs to be conducted at the level of appellate authority to ascertain whether there was any malicious intention to evade tax on the part of the petitioner or not. Petition allowed in part.
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