TMI Blog2024 (3) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... of proof on the assessee to show that there was no intention to evade tax (onus to prove) - HELD THAT:- The intention to evade tax is sine qua non for imposition of penalty. The facts in the present clearly indicate that the place where the goods were unloaded is the godown belonging to the petitioner and not to any third party. It is not in dispute that this particular godown was registered as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Constitution of India wherein the writ petitioner is aggrieved by the order passed in appeal dated July 28, 2022 wherein the penalty imposed on the petitioner under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to the as the Act ) has been affirmed. 3. Mr. Aditya Pandey, learned counsel appearing on behalf of the petitioner has submitted that the only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a for evasion of tax, no penalty can be imposed under Section 129 of the Act. He further submitted that neither the original order nor the order passed in appeal brings out any intention whatsoever for evasion of tax. 4. Per contra, learned counsel appearing on behalf of the revenue authority submits that the place of unloading of the goods was distinct from the address provided in the e-way bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , '3552' was incorrectly entered into the e-way bill which clearly appears to be a typographical error. In certain cases where lapses by the dealers are major, it may be deemed that there is an intention to evade tax but not so in every case. Typically when the error is a minor error of the nature found in this particular case, I am of the view that imposition of penalty under Section 129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Villai, South Thamaraikulam Post Agasteeswaram Taluk, Kanyakumari - 629 701 v. State Tax Officer-I Adjudication, CTO Building Complex AR Lane Road, Palayakottai, Tirunelveli - 627 002 (decided on April 4, 2022, Writ Petition (MD) No.4958 of 2022 and W.M.P. (MD) No.4073 of 2022) also supports the case of the petitioner that unloading of goods at a different place by itself would not lead to imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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