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TMI Blog2024 (4) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... the order imposing penalty indicates that the original authority has stated that mens rea is not required for imposition of penalty. This view is not correct in law and the conclusion reached thereafter is obviously illegal - This Court in M/s Hindustan Herbal Cosmetics v. State of U.P. and Others [ 2024 (1) TMI 282 - ALLAHABAD HIGH COURT] held that mens rea to evade tax is essential for impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground on the basis of which the penalty under Section 129(3) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') is that the dispatch address mentioned in the e-way bill. It is to be noted that the goods in the truck matched with the invoice and the e-way bill and there is no other discrepancy. Furthermore, the impugned orders do not, in any manner, indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Tax No.1400 of 2019 decided on January 2, 2024) held that mens rea to evade tax is essential for imposition of penalty. The relevant paragraph of the said judgment reads as under: 8. Upon perusal of the judgments, the principle that emerges is that presence of mens rea for evasion of tax is a sine qua non for imposition of penalty. A typographical error in the e-way bill without any further ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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