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TMI Blog2024 (3) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ER HON'BLE SHEKHAR B. SARAF,J. 1. Heard counsel appearing on behalf of the parties. 2. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order passed in appeal dated July 28, 2022 wherein the penalty imposed on the petitioner under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January 2, 2024 Writ Tax No.1400 of 2019 [Neutral Citation No. - 2024:AHC:209]) to buttress his argument that without there being any mens rea for evasion of tax, no penalty can be imposed under Section 129 of the Act. He further submitted that neither the original order nor the order passed in appeal brings out any intention whatsoever for evasion of tax. 4. Per contra, learned counsel appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... un Beverages Limited (supra) there was a typographical error in the e-way bill of 4 letters (HR - 73). In the present case, instead of '5332', '3552' was incorrectly entered into the e-way bill which clearly appears to be a typographical error. In certain cases where lapses by the dealers are major, it may be deemed that there is an intention to evade tax but not so in every case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Madurai Bench of Madras High Court in Algae Labs Pvt. Ltd., Rep. by its Managing Director, Shri Adhi Visvanathan, 7/116A, Chotta Panikan Theri Villai, South Thamaraikulam & Post Agasteeswaram Taluk, Kanyakumari - 629 701 v. State Tax Officer-I Adjudication, CTO Building Complex AR Lane Road, Palayakottai, Tirunelveli - 627 002 (decided on April 4, 2022, Writ Petition (MD) No.4958 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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