9911796707
TMI Blog2024 (7) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... d that while transiting the goods in question all documents as required under Rule 138 A of the Rules were accompanying with the goods. Only a technical error has been committed by the petitioner for not generating E Tax Invoice before movement of goods in question. It is not in dispute that Waybill was generated. It is not the case of the Revenue that there was any discrepancy with regard to qual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1 . Heard Sri N.C.Gupta, learned counsel for the petitioner and learned standing counsel for the respondents. 2. By means of the present writ petition the petitioner has prayed for issuing a direction for quashing the order dated 26.12.2022 passed by respondent no.4 by which penalty has been imposed as well as the appellate order dated 26.5.2023 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the authorities have not recorded any finding with regard to any intention to avoid tax. He further submits that the annual turn over of the petitioner was much less than the prescribed limit for generating the E Tax Invoice. He further submits that the dealers who were having annual turn over above Rs. 20 crores was required to issue E Tax Invoice. He further submits that now the said limit ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iting the goods in question all documents as required under Rule 138 A of the Rules were accompanying with the goods. Only a technical error has been committed by the petitioner for not generating E Tax Invoice before movement of goods in question. It is not in dispute that Waybill was generated. It is not the case of the Revenue that there was any discrepancy with regard to quality and quantity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded by the authorities at any stage with regard to mens rea for evasion of tax has been recorded, the answer was very fairly in negative. 7. In view of the above, in absence of any finding with regard to mens rea the proceeding under section 129(3) of the Act cannot be initiated. The impugned order dated 26.12.2022 passed by respondent no.4 as well as the order dated 26.5.2023 passed by respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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