TMI Blog2022 (11) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not reach the destination within the validity of the e-weigh bills i.e. 23.08.2021. The vehicle along with the goods were intercepted by the authorities on 25.08.2021. The appellants had explained that there is absolutely no mens rea on their part and there was no intention to evade payment of tax. Nevertheless, the Adjudicating Authority had imposed full tax and penalty upon the appellants and aggrieved by such order, the appellant had filed the appeal before the First Appellate Authority. It is well settled that by merely using the expression mens rea , it would not amount to concluding that there was a willful attempt on the part of the dealer to evade the payment of tax. The concerned authority or the First Appellate Authority, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. With this grievance the appellants are before us by way of this appeal. We need not to take much trouble to take a decision in this matter. In fact, the writ petition itself can be disposed of. We are convinced to say so after reading the order passed by the appellate authority, being the Senior Joint Commissioner of State Tax (Appeals), Commercial Estate, City Centre, Durgapur dated 6.4.2022. The order is a 23 pages order. At the first blush, it gives us an impression that this is a speaking order after discussing all issues which were canvassed by the appellants/writ petitioners. However, on a closer reading of the order, we find that discussion is only at page 23 and page nos.1 to 22 are extract of the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority was required to consider as to whether there is any mens rea on the part of the appellants in attempting to evade payment of tax. Unfortunately, though the order passed by the Appellate Authority is 22 pages order, there is absolutely no discussion on the question as to whether the mens rea was established. It is well settled that by merely using the expression mens rea , it would not amount to concluding that there was a willful attempt on the part of the dealer to evade the payment of tax. The concerned authority or the First Appellate Authority, is required to record the reasons in writing as to how and in what manner mens rea was established. Since this is lacking in the order passed by the Appellate Authority date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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