GST DAILY – 325 : No penalty can be imposed without there being any intention or mensrea for evasion of tax: HC

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THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Kumar Cargo Solution V/s State of U.P., decided on 1-8-2024

👉 Issue:-

✔️ Can penalty be imposed without there being any intention or mensrea for evasion of tax?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee’s vehicle and goods in transit were detained by revenue on on a bona fide mistake of not presenting e-invoice on at time of seizure, which was also downloaded later on very same day, since there was no intention/mensrea for evasion of tax by assessee, order detaining assessee’s vehicle along with goods was to be set aside.

Section 129 of Central Goods and Services Tax Act, 2017