Tax Evasion Penalty Requires Intent; Technical Errors Like Address Mistakes Don't Warrant Penalties, Refunds Ordered.

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established that the presence of mens rea for tax evasion is essential for the imposition of a penalty. Mere technical errors, without any intent to evade taxes, do not warrant the imposition of a penalty. - Amount already deposited, directed to be refunded. .....

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