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of <h1>Court Quashes Tax Evasion Orders Over Minor E-way Bill Errors; Refund Ordered Within Four Weeks.</h1> <h3>M/s Cavendish Industries Ltd. Versus State Of U.P. And 3 Others</h3> M/s Cavendish Industries Ltd. Versus State Of U.P. And 3 Others - 2024 (89) G.S.T.L. 143 (All.) Issues:Challenge to orders dated February 22, 2020 and March 19, 2019 regarding tax evasion and penalty imposition.Analysis:The petitioner challenged orders passed by the Additional Commissioner and Assistant Commissioner regarding a mistake in E-way bills for a consignment sent to M/s Bajaj Auto Ltd. The petitioner argued that the error in dates on the E-way bills was a bona fide mistake and not an attempt to evade tax. The State contended that the proceedings were justified as per statutory provisions. The court referred to a previous judgment emphasizing the necessity of mens rea for tax evasion penalties. It was noted that the error in the E-way bill was minor and did not indicate an intention to evade tax. Consequently, the court held that the authorities' finding on tax evasion intention was not supported by the facts, leading to the quashing of the impugned orders.The court ordered the respondents to refund the tax and penalty amount deposited by the petitioner within four weeks. The writ petition was allowed in favor of the petitioner, setting aside the orders in question.
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