9911796707
TMI Blog2024 (7) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel for the petitioner and learned ACSC for the State - respondents. This writ petition has been filed challenging the impugned order dated 30.09.2020 passed by the respondent no. 3 as well as the impugned order dated 21.08.2019 passed by the respondent no. 2. Learned counsel for the petitioner submits that the petitioner is engaged in the business of supply of electricals goods. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings under section 129 of the UPGST Act were initiated and show cause notice was issued. On 21.08.2019, the impugned penalty order was passed, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 30.09.2020. Learned counsel for the petitioner submits that the authorities below have not recorded any finding with regard to mens rea, which is ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing learned counsel for the parties, the Court has perused the record. It is not in dispute that the purchaser was of Chandpur, but the goods were to be consigned to M/s Udit Engineers, Aligarh. When the goods were onward journey, the same were intercepted as in the e-way bill, the place of delivery was mentioned as Chandpur (UP), instead of Aligarh. This error can occur due to human er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Tax Invoice, E Waybill as well as G.Rs accompanying the goods. The error committed by the petitioner for not generating E Tax Invoice before movement of goods is a human error. It is also not in dispute that prior to 1st August, 2022 the dealers who were having annual turn over of more than Rs. 20 crores was required to issue E Waybill. The said limit has now been reduced with effect from 1s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed. The writ petition is allowed." In view of the aforesaid facts & circumstances of the case, the impugned order dated 30.09.2020 passed by the respondent no. 3 as well as the impugned order dated 21.08.2019 passed by the respondent no. 2 cannot be sustained in the eyes of law. The same are hereby quashed. The writ petition succeeds and is allowed. Any amount deposited in the said proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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