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2024 (5) TMI 514 - ALLAHABAD HIGH COURTLevy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not - HELD THAT:- In the present case, the facts are quite similar to one in M/S CITYKART RETAIL PVT. LTD. THRU. AUTHORIZD REPRESENTATIVE VERSUS THE COMMISSIONER COMMERCIAL TAX U.P. GOMTI NAGAR LKO. AND ANR. [2022 (9) TMI 374 - ALLAHABAD HIGH COURT] and there are no reason why this Court should take a different view of the matter, as the invoice itself contained the details of the truck and the error committed by the petitioner was of a technical nature only and without any intention to evade tax. Once this fact has been substantiated, there was no requirement to levy penalty under Section 129(3) of the Act. It is further noted that the respondents have not been able to indicate any mens rea on the part of the petitioner for evasion of tax. Such being the case, it is clear that penalty under Section 129(3) of the Act cannot be sustained. Petition allowed.
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