Oder date – 22 July 2022

Key takeaways: –

• This Writ Petition arises out of appellate order dated 18.12.2019 by which the appeal of petitioner has been rejected against order of State Tax Officer mandating the petitioner to pay tax and penalty for carrying e-way for Indore but was in fact transported Jabalpur.
• Petitioner contended that due to inadvertence during generation of the e-way bill, a clerical error took place due to which the registered address of the petitioner at Indore was mentioned in the e-way bill instead of the address at Jabalpur.
• The issue in this case is whether there was any malicious intention to evade tax on the part of the petitioner?
• The Court quashed impugned appellate order dated 18.12.2019 and directed the appellate authority to reconsider the appeal solely on the question of presence or absence of any malafide intention to evade tax on the part of the petitioner and pass appropriate orders within the outer limit of three months.