9911796707
TMI Blog2024 (7) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner and learned standing counsel for the respondents. 2. By means of the present writ petition the petitioner has prayed for issuing a direction for quashing the order dated 26.12.2022 passed by respondent no.4 by which penalty has been imposed as well as the appellate order dated 26.5.2023 passed by respondent no.3 confirming the order dated 26.12.2022. 3. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention to avoid tax. He further submits that the annual turn over of the petitioner was much less than the prescribed limit for generating the E Tax Invoice. He further submits that the dealers who were having annual turn over above Rs. 20 crores was required to issue E Tax Invoice. He further submits that now the said limit has been reduced to annual turn over of Rs. 10 crores by notification d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38 A of the Rules were accompanying with the goods. Only a technical error has been committed by the petitioner for not generating E Tax Invoice before movement of goods in question. It is not in dispute that Waybill was generated. It is not the case of the Revenue that there was any discrepancy with regard to quality and quantity of the goods as mentioned in Tax Invoice, E Waybill as well as G.Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evasion of tax has been recorded, the answer was very fairly in negative. 7. In view of the above, in absence of any finding with regard to mens rea the proceeding under section 129(3) of the Act cannot be initiated. The impugned order dated 26.12.2022 passed by respondent no.4 as well as the order dated 26.5.2023 passed by respondent no.3 are hereby quashed. The writ petition is allowed. 8. An ..... X X X X Extracts X X X X X X X X Extracts X X X X
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