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    <title>2024 (7) TMI 1450 - ALLAHABAD HIGH COURT</title>
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    <description>The HC quashed the penalty orders dated 30.09.2020 and 21.08.2019 under section 129 of the UPGST Act, finding no mens rea for tax evasion. The error in the e-way bill was deemed a human mistake, not warranting penalties. The petitioner&#039;s writ petition was allowed, and any deposited amounts were ordered to be refunded within a month.</description>
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      <description>The HC quashed the penalty orders dated 30.09.2020 and 21.08.2019 under section 129 of the UPGST Act, finding no mens rea for tax evasion. The error in the e-way bill was deemed a human mistake, not warranting penalties. The petitioner&#039;s writ petition was allowed, and any deposited amounts were ordered to be refunded within a month.</description>
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