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2024 (2) TMI 362 - ALLAHABAD HIGH COURTLevy of tax / Penalty - error with regard to the address of the consignee in the E-Way Bill - existence of mens rea on the part of the petitioner for evasion of tax or not - HELD THAT:- The imposition of tax is only on the basis of a technical error with regard to address of the consignee that was wrongly written the E-Way Bill. The authorities have not been able to indicate any mens rea on the part of the petitioner for evasion of tax. In a catena of judgments, this Court has held that presence of mens rea for evasion of tax is a sine qua non for imposition of penalty and mere technical error would not lead to imposition of penalty - Reliance can be placed in M/S MODERN TRADERS VERSUS STATE OF UP AND 2 OTHERS [2018 (5) TMI 1030 - ALLAHABAD HIGH COURT], M/S GALAXY ENTERPRISES VERSUS STATE OF U.P. AND 2 OTHERS [2023 (11) TMI 359 - ALLAHABAD HIGH COURT] and M/S. HINDUSTAN HERBAL COSMETICS VERSUS STATE OF U.P. AND 2 OTHERS [2024 (1) TMI 282 - ALLAHABAD HIGH COURT]. Thus, the orders dated February 22, 2020 and September 8, 2019 are quashed and set aside. The amount deposited by the petitioner be refunded to it within a period of one month from date - petition allowed.
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