Penalty order - wrongful mention of place of supply in E-Way...

Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way bills was the registered office of the petitioner, suggesting a technical or clerical error rather than an intentional attempt to evade tax. - The court concludes that since most documents were accompanied with the goods and only some E-Way bills contained errors, with correct addresses mentioned elsewhere, no presumption of tax evasion arises. - Consequently, the penalty orders quashed and set aside.