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E-way Bill: Typographical error not indicative of tax evasion intent. Active GSTIN, residential address not adverse. Penalty quashed for lack of evidence.
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Petitioner challenged order passed u/s 129(3) of Goods and Services Tax Act, 2017 for alleged tax evasion due to typographical error in date on E-way Bill and Tax Invoice. Court held typographical error was bona fide, not indicative of mens rea to evade tax, essential for imposing penalty. Selling dealer had active GSTIN, no adverse inference permissible merely because office address was residential. Impugned order set aside based on conjectures without cogent evidence of tax evasion. Petition allowed.
Petitioner challenged order passed u/s 129(3) of Goods and Services Tax Act, 2017 for alleged tax evasion due to typographical error in date on E-way Bill and Tax Invoice. Court held typographical error was bona fide, not indicative of mens rea to evade tax, essential for imposing penalty. Selling dealer had active GSTIN, no adverse inference permissible merely because office address was residential. Impugned order set aside based on conjectures without cogent evidence of tax evasion. Petition allowed.
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