Held - 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 Limited (supra) there was a typographical error in the e-wa.....

Held - Admittedly, the goods were intercepted during transportation from New Delhi to Telangana at Agra, U.P. and after verification of the documents produced, it was found that part- B of the e- way bill was left blank thereafter a show cause notice was issued to the petitioner but the petitioner has not submitted any explanation for the same. But on deposit of amount of tax along with penalty, the goods were released on 27.8.2019. The petiti.....

Held - The record further reveals that in pursuance of the show cause notice, the petitioner filed reply along with duly filled up Part 'B' of e-way bill. Once it was brought to the notice of the authorities that the discrepancy, which was pointed out, was rectified before passing of the seizure order, the authority ought to have taken a lenient view in the facts & circumstances of the present case.

The specific point was raised befo.....

Held- The goods were originated from Gwalior, Madhya Pradesh and its destination was Panna, Madhya Pradesh. It is also admitted by all the authorities below that during transportation of the goods, tax invoices & G.R. are genuine. It is further admitted that the State of Madhya Pradesh has issued a notification dated 24.4.2018 mentioning therein 11 items for which only the e-way bills are required during transport and other items were exem.....

Held - Having heard learned counsel for the parties and after going through record, this Court finds that in the tax invoice the amount has been mentioned as Rs.1,97,047.86 whereas in the e-Way Bill it has been mentioned as Rs.197047086.00. Thereby, there is palpable error in the way bill, which may be construed to be an human error. If this fact will be brought to the notice of the assessing authority, the same can be considered in accordance.....

Held - It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Gautam Buddha Nagar to its sale depot at Agra. The bilty which is the document of the transporter mentions the vehicle number as HR-73/6755. From perusal of the e-way bill which has been brought on record, it is clear that the vehicle number has been mentioned as UP-13T/6755. It is apparently clear th.....