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TMI Blog2024 (1) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... d Mr. Rahul Agarwal, counsel appearing behalf of the petitioner and Mr. Ravi Shanker Pandey, Additional Chief Standing Counsel for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated September 13, 2018 passed by the respondent No.4/Assistant Commissioner, State Goods and Services Tax, Agra and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same, the driver of the vehicle could not update the e-way bill. The factual position is that the goods were accompanied by invoice and e-way bill reflecting earlier vehicle number. Furthermore, it is to be noted that the revised e-way bill was produced before the authorities prior to the passing of the seizure order. 5. The appellate authority, while passing the order in appeal, has made cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d others (Writ Tax No.1400 of 2019, decided on 2.1.2024]. 7. The imposition of penalties within the realm of tax laws should not be based solely on insignificant technical errors devoid of any financial consequences. The foundational principle guiding this approach is the commitment to maintain a tax system that is characterized by fairness and justice, where the severity of penalties corresponds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to address intentional acts of non-compliance. Consequently, the burden of proof falls squarely on tax authorities to demonstrate the genuine intent to evade tax before penalizing taxpayers. This safeguard is indispensable to shield individuals and entities from punitive measures arising from honest mistakes, administrative errors, or technical discrepancies that lack any malicious intent. The fun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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