9911796707
TMI Blog2024 (4) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... B. SARAF, J. 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated December 12, 2022 passed by the respondent No.3/Additional Commissioner, Grade-2 (Appeal)-I, State Tax, Agra and the order dated March 13, 2021 passed by the respondent No.4/Assistant Commissioner, Mob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory provision. The impugned proceedings were initiated after due adjudication of the facts and materials on record. Hence, the same are just and proper. 5. A perusal of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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. Typically when the error is a minor error of the nature found in this particular case, I am of the view that imposition of penalty under Section 129 of the Act is without jurisdiction and illegal in l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
