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2022 (8) TMI 814 - HC - GSTLevy of penalty - invalid/expired E-way bill - existence of element of tax evasion or not - non-rebuttal of fraudulent intent and negligence on the part of petitioner - HELD THAT:- The respondents could not establish that there exist any element of evasion of tax, fraudulent intent or negligence on the part of the petitioner. In this backdrop, the impugned notice/order could not have been passed. The principles of natural justice were statutorily recognized and ingrained in Section 126(1)(3) of the Act. The Law Makers have taken care of doctrine of proportionality while bringing sub-section (1) of Section 126 in the Statute Book. The punishment should be commensurate to the breach is the legislative mandate as per subsection (1) of Section 126 - In the instant case, the delay of almost 4:30 hours before which E-way Bill stood expired appears to be bonafide and without establishing fraudulent intent and negligence on the part of petitioner, the impugned notice/order could not have been passed. The penalty imposed is set aside - petition allowed.
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