2025 (7) TMI 1327

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....ng brief of Mr. Praveen Kumar for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State -respondent. 2. By means of present petition, the petitioner is assailing the order dated 22.2.2020 passed by respondent no. 3 and order dated 13.2.2019 passed by respondent no. 4. 3. Learned counsel for the petitioner submits that the petitioner is a private limited company engaged in the bu....

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....etition is squarely covered with the decision of this Court passed in M/s Nanhey Mal Munna Lal Vs. Additional Commissioner and another, 2024 UPTC (vol 118) 1377 and M/s Cavendish Industries Ltd. Vs. State of UP (Neutral Citation No. 2024: AHC: 69167). He further relied upon the circular dated 14.9.2018, in which it has categorically been mentioned that proceedings under Section 129 of the GST Act ....

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....ds as under: "8. Upon perusal of the judgments, the principle that emerges is that presence of mens rea for evasion of tax is a sine qua non for imposition of penalty. A typographical error in the e-way bill without any further material to substantiate the intention to evade tax should not and cannot lead to imposition of penalty. In the case of M/s. Varun Beverages Limited (supra) there was a t....