9911796707
TMI Blog2024 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... he record, it appears that apart from an error with regard to the address of the consignee in the E-Way Bill, there were no other issues with the said consignment. The invoice contained the address, the goods matched the description in the invoice and all other materials were intact. The imposition of tax is only on the basis of a technical error with regard to address of the consignee that was wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Shekhar B. Saraf, J. For the Petitioner : C.S.C.,Rishi Raj Kapoor ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner 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 September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that presence of mens rea for evasion of tax is a sine qua non for imposition of penalty and mere technical error would not lead to imposition of penalty [see M/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. Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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