9911796707
TMI Blog2024 (2) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... r not - HELD THAT:- The imposition of tax is only on the basis of a technical error with regard to address of the consignee that was wrongly written the E-Way Bill. The authorities have not been able to indicate any mens rea on the part of the petitioner for evasion of tax. In a catena of judgments, this Court has held that presence of mens rea for evasion of tax is a sine qua non for imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal and the learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated February 22, 2020 passed by the Additional Commissioner, Grade- 2 (Appeal)-I, State Goods and Services Tax, Agra dismissing the appeal filed by the petitioner and the order in ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Modern Traders v. State of U.P. and others (Writ Tax No.763 of 2018, decided on 9.5.2018), M/s Galaxy Enterprises v. State of U.P. and others (Writ Tax No.1412 of 2022, decided on 6.11.2023 and Hindustan Herbal Cosmetics v. State of U.P. and others (Writ Tax No.1400 of 2019, decided on 2.1.2024]. 5. In light of the above, the orders dated February 22, 2020 and September 8, 2019 are quashed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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