Court Annuls Illegal Detention Order Over E-Way Bill Error, Finds No Intent to Evade Tax.

Levy of penalty - Part B of E-Way Bills was not filled up - The High Court noted that, apart from the factual aspect that the Part B of E-Way Bills was not filled up, there is no material on record to show that the petitioner had any mens rea to evade tax. It is to be noted that the invoice, that was being carried, matched with the goods in the truck and the goods were not in variance with the invoice. - The HC held that, the reason of presumption of evasion of tax is without any basis in law, and accordingly, the order of detention and subsequent appellate order are illegal and required to be set aside. .....

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