Allahabad HC: Quashed penalty for e-way bill errors, no tax evasion intent

Hawkins Cookers Limited Vs State Of U.P. And 2 Others (Allahabad High Court) Introduction: In a landmark judgment, the Allahabad High Court in the case of Hawkins Cookers Limited Vs State Of U.P. And 2 Others has highlighted the principle of equitable and non-intrusive tax collection by government authorities. Through its ruling dated February 14, 2020, the Court quashed a penalty order against Hawkins Cookers Limited, emphasizing that governments should collect taxes as “a honeybee collects honey from a flower without disturbing its petals.” This case underlines the importance of ...