9911796707
TMI Blog2024 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner immediately after the interception, that is, much before the order of detention was passed - HELD THAT:- In the present factual matrix, it is crystal clear that IGST had already been paid and there was no involvement whatsoever of any mens rea for evasion of tax. Furthermore, the only technical fault was with regard to non filling up of Part B of the E-Way Bill. The impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority dated January 27, 2020 passed by respondent No.1/Additional Commissioner Grade- 2 (Appeal), Judicial Division-I, Commercial Tax, Ghaziabad under Section 107 of the Act. 3. The factual matrix in this case is that the invoice and the E-Way Bill were accompanying the goods and the description of the goods matched with the invoice. Only Part B of the E-Way Bill was not filled up at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smetics v. State of U.P. and Others (Writ Tax No.1400 of 2019 decided on January 2, 2024) and M/s Falguni Steels v. State of U.P. and Others (Writ Tax No.146 of 2023 decided on January 25, 2024) wherein this Court held that mens rea to evade tax is essential for imposition of penalty. 6. In the present factual matrix, it is crystal clear that IGST had already been paid and there was no invol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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