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TMI Blog2024 (5) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient reason for delay in extending time period of the e-way bill - mens rea to evade tax or not - HELD THAT:- This Court in M/S. HINDUSTAN HERBAL COSMETICS VERSUS STATE OF U.P. AND 2 OTHERS [ 2024 (1) TMI 282 - ALLAHABAD HIGH COURT] and M/S FALGUNI STEELS VERSUS STATE OF U.P. AND OTHERS [ 2024 (1) TMI 1150 - ALLAHABAD HIGH COURT] held that mens rea to evade tax is essential for imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner and the order dated November 27, 2020 passed by the Additional Commissioner are quashed and set aside. Petition is allowed. - Hon'ble Shekhar B. Saraf, J. For the Petitioner : Vishwjit For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Vishwjit. learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that this ground had not been taken into consideration by the authorities below and penalty under Section 129(3) of the Uttar Pradesh Goods and Services Act, 2017 (hereinafter referred to as the 'Act') was imposed. 4. Per contra counsel appearing on behalf of the respondents have submitted that in the event the e-way bill expired, there is a provision in the portal that allows the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner with regard to slow movement of the goods clearly indicate that the truck had broken down resulting in delay. This factual aspect should have been considered by the authorities below. The breach committed by the petitioner with respect to not extending time period of the e-way bill is only a technical breach and it cannot be the sole ground for penalty order being passed under Section 129(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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