Mens rea requirement: technical expiry of an e way bill alone cannot justify a tax penalty without intent to evade. The court held that a purely technical lapse in E Way Bill formalities - where goods were otherwise covered by two e invoices and two E Way Bills and ... Summary
Mens rea requirement: technical expiry of an e way bill alone cannot justify a tax penalty without intent to evade.
The court held that a purely technical lapse in E Way Bill formalities - where goods were otherwise covered by two e invoices and two E Way Bills and there was no dispute on consignor, consignee or goods - does not demonstrate the mens rea necessary to impose a penalty under the tax penal provision; authorities' focus on the expired E Way Bill alone was legally insufficient given documentary explanations and absence of intent to evade tax.
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TaxTMI 
TaxTMI 
