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TMI Blog2024 (7) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... r due to human error while filling up the form/e-way bill. Further, there is no finding recorded by any of the authorities below that there was a mens rea for evading payment of tax. Even before this Court, there is no pleading on behalf of the Sate that there was any intention to evade tax. This Court in Nancy Trading Company [ 2024 (7) TMI 1303 - ALLAHABAD HIGH COURT ] has held that ' The error committed by the petitioner for not generating E Tax Invoice before movement of goods is a human error. It is also not in dispute that prior to 1st August, 2022 the dealers who were having annual turn over of more than Rs. 20 crores was required to issue E Waybill. The said limit has now been reduced with effect from 1st August, 2022 to Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her any discrepancies with regard to quality, quantity or any other details mentioned in the accompanying documents, such as, tax invoice, e-way bill, etc. The goods were detained on its onward journey, on 21.08.2019, on the ground that the goods were being dispatched on a place different than mentioned in the documents. Thereafter, proceedings under section 129 of the UPGST Act were initiated and show cause notice was issued. On 21.08.2019, the impugned penalty order was passed, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 30.09.2020. Learned counsel for the petitioner submits that the authorities below have not recorded any finding with regard to mens rea, which is essential for levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed thus:- 6. It is admitted 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 quality and quantity of the goods as mentioned in Tax Invoice, E Waybill as well as G.Rs accompanying the goods. The error committed by the petitioner for not generating E Tax Invoice before movement of goods is a human error. It is also not in dispute that prior to 1st August, 2022 the dealers who were having annual t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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