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2024 (1) TMI 282 - HC - GSTLevy of penalty - vehicle number in Part-B of the e-way bill was incorrect - minor typographical error - no mens rea (intent to evade) - HELD THAT:- The principle that emerges is that presence of mens rea for evasion of tax is a sine qua non for imposition of penalty. A typographical error in the e-way bill without any further material to substantiate the intention to evade tax should not and cannot lead to imposition of penalty. In the case of M/s. Varun Beverages Limited [2023 (2) TMI 133 - ALLAHABAD HIGH COURT] there was a typographical error in the e-way bill of 4 letters (HR – 73). In the present case, instead of ‘5332’, ‘3552’ was incorrectly entered into the e-way bill which clearly appears to be a typographical error. In certain cases where lapses by the dealers are major, it may be deemed that there is an intention to evade tax but not so in every case. Typically when the error is a minor error of the nature found in this particular case, the imposition of penalty under Section 129 of the Act is without jurisdiction and illegal in law. The impugned order set aside - petition allowed.
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