9911796707
TMI Blog2024 (2) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... STATE OF U.P. AND 2 OTHERS [ 2024 (1) TMI 282 - ALLAHABAD HIGH COURT] held that mens rea to evade tax is essential for imposition of penalty. The factual aspect in the present case clearly does not indicate any mens rea whatsoever for evasion of tax. The goods were accompanied by the relevant documents and the explanation of the petitioner with regard to slow movement of the goods coupled with GP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Shekhar B. Saraf, J. For the Petitioner : Aloke Kumar For the Respondent : C.S.C., Gaurav Mahajan ORDER 1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner, Sri Gaurav Mahajan, learned counsel appearing on behalf of the GST council and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities that indicated that the vehicle was traveling as per the original route. In light of the same, counsel appearing on the behalf of the petitioner relies on a judgement passed in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P. and Others (Writ Tax No.141 of 2023 decided on February 5, 2024) wherein the factual matrix was quite similar to the present case. 4. Per contra counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is essential for imposition of penalty. The factual aspect in the present case clearly does not indicate any mens rea whatsoever for evasion of tax. The goods were accompanied by the relevant documents and the explanation of the petitioner with regard to slow movement of the goods coupled with GPS tracking system clearly indicate that the truck was moving slowly due to mechanical fault in the eng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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