9911796707
TMI Blog2024 (4) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) TMI 282 - ALLAHABAD HIGH COURT ] 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 finding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the case, and acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment of manufactured goods namely tyres and tubes to M/s Bajaj Auto Ltd., Aurangabad, M.H., against four tax invoices. E-way bills were also generated with respect to the tax invoices. However, at the time of generating the E-way bills, due to bona fide mistake, the dates were wrongly mentioned as '08.03.2019' instead of '07.03.2019. Apart from the above factual position, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the case, and accordingly, the impugned orders dated February 22, 2020 and March 19, 2020 are quashed and set aside. 7. This Court directs the respondents to refund the amount of tax and penalty deposited by the petitioner within a period of four weeks from date. 8. The instant writ petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
