2024 (3) TMI 1096

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....espondent : C.S.C.,Parv Agarwal ORDER HON'BLE SHEKHAR B. SARAF,J. 1. Heard counsel appearing on behalf of the parties. 2. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order passed in appeal dated July 28, 2022 wherein the penalty imposed on the petitioner under Section 129(3) of the Uttar Pradesh Goods and Ser....

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....tics v. State of U.P. and 2 Others (decided on January 2, 2024 Writ Tax No.1400 of 2019 [Neutral Citation No. - 2024:AHC:209]) to buttress his argument that without there being any mens rea for evasion of tax, no penalty can be imposed under Section 129 of the Act. He further submitted that neither the original order nor the order passed in appeal brings out any intention whatsoever for evasion of....

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....ot lead to imposition of penalty. In the case of M/s. Varun Beverages Limited (supra) there was a typographical error in the e-way bill of 4 letters (HR - 73). In the present case, instead of '5332', '3552' was incorrectly entered into the e-way bill which clearly appears to be a typographical error. In certain cases where lapses by the dealers are major, it may be deemed that ther....

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....of penalty in such circumstances is not warranted. The judgement of the Madurai Bench of Madras High Court in Algae Labs Pvt. Ltd., Rep. by its Managing Director, Shri Adhi Visvanathan, 7/116A, Chotta Panikan Theri Villai, South Thamaraikulam & Post Agasteeswaram Taluk, Kanyakumari - 629 701 v. State Tax Officer-I Adjudication, CTO Building Complex AR Lane Road, Palayakottai, Tirunelveli - 627 002....