9911796707
TMI Blog2024 (7) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... be drawn against the petitioner. Further, the material has been brought on record as Annexure No.10 to the present writ petition, that selling dealer is having active GSTIN and the said fact has not been disputed by the respondents in the counter affidavit. Furthermore, merely because Trimbakeswar Steels i.e. the selling dealer has shown the office in some flat, will not entitle the respondents to draw any adverse inference against the petitioner until and unless, some cogent material has been brought on record. The record reveals that the inference has only been drawn against the petitioner on surmises and conjectures, which cannot be permitted in the eye of law. Therefore, no adverse inference can be attributed to the petitioner with rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the date mentioned in 'Tax Invoice' and on the 'E-way Bill' are different i.e. 15.02.2020 was mentioned in the tax invoice and in e-way bill, the date was mentioned as 11.02.2020. He next submits that further inference has been drawn against the petitioner is that the selling and the purchaser dealer are not bona-fide and the seller's registered address disclosed by M/s. Trimbakeswar Steels, Raipur as Flat as F-501 Avinash Ashiana near Phase-4, Kabir Nagar, Raipur. 6. He further submits that the parties have duly been registered and are active, in support thereof, the checked status of the selling dealer namely M/s. Trimbakeswar Steels, which is annexed as Annexure No.10 at Page No. 54 and M/s Nanhey Mal Munna La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erbal Cosmetics v. State of U.P. and Others (Writ Tax No.1400 of 2019 decided on January 2, 2024) held that mens rea to evade tax is essential for imposition of penalty. The factual aspect in the present case clearly does not indicate any mens rea whatsoever for evasion of tax. The goods were accompanied by the relevant documents. 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 material to substantiate the intention to evade tax should not and cannot lead to imposition of penalty. In the case of M/s. Varun Beverages Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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