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2024 (2) TMI 481 - ALLAHABAD HIGH COURTLevy of penalty - Part B of E-Way Bills was not filled up - presumption for evasion of tax or not - existence of mens rea or not - HELD THAT:- The crux of the issue herein is that the petitioner explained the reason of non filling up of Part B of the E-Way Bills to the authorities. However, the authorities have not considered the explanation and rejected the same on the basis of only the factual aspect that the distance between Delhi and Meerut is about 75 kilometers. The presumption that has been made by the authorities that there was intention to evade tax is based only on the factual matrix that the distance between Delhi and Meerut is only about 75 kilometers, which could have allowed the petitioner to carry out multiple trips. In my view, no other material has been brought on record by the authorities to indicate that there was any mens rea on the part of the petitioner to evade tax. The reason of presumption of evasion of tax is without any basis in law, and accordingly, the order of detention and subsequent appellate order are illegal and required to be set aside. The order levying penalty and order dated May 18, 2019 are quashed and set-aside - The writ petition is allowed.
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