No Penalty Shall be Levied Merely Due to Error With Regard to Address of Consignee in E-Way Bill | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 21 March, 2024
Latest from Taxmann
Case Details: Ridhi Sidhi Granite and Tiles v. State of U.P. - [2024] 160 taxmann.com 191 (Allahabad)
Judiciary and Counsel Details
-
- Shekhar B. Saraf, J.
-
Rishi Raj Kapoor, CSC for the Petitioner.
Facts of the Case
In the present case, the GST officer levied detained goods of the petitioner and found that there was incorrect address mentioned in e-way bill. The penalty was levied and the petitioner filed writ petition against the order levying penalty on the ground that the correct address was mentioned in invoice but address of the consignee was wrongly written in the E-Way Bill.
High Court Held
The Honorable High Court noted that the invoice contained address, goods matched description in invoice and all other materials were intact but address of the consignee was wrongly written in the E-Way Bill. However, the authorities had not been able to indicate any mens rea on part of petitioner for evasion of tax and penalty was levied only on basis of technical error.
The Court further noted that the presence of mens rea for evasion of tax was a sine qua non for imposition of penalty and mere technical error would not lead to imposition of penalty. Thus, the Court held that the impugned order was to be set aside and amount deposited by petitioner was to be refunded to it.
List of Cases Referred to
-
- Modern Traders v. State of U.P. 2018 (14) G.S.T.L. 184 (All.) (para 4)
- Galaxy Enterprises v. State of U.P [2023] 156 taxmann.com 291/100 GST 706/2023 (79) G.S.T.L. 160/(2023) 12 Centax 137 (All.) (para 4)
- Hindustan Herbal Cosmetics v. State of U.P. [2024] 158 taxmann.com 200/(2024) 14 Centax 80 (All.) (para 4).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
