No penalty for mere technical errors in E-Way Bill without mens rea

Spirare Energy Pvt Ltd Vs State of U.P. And 3 Others (Allahabad High Court) Summary: In the case of Spirare Energy Pvt Ltd vs State of U.P., the Allahabad High Court quashed an order imposing tax and penalty due to a technical error in the E-Way Bill. The petitioner challenged the orders passed by the Additional Commissioner of State Goods and Services Tax (SGST), Agra, citing a minor discrepancy in the consignee’s address on the E-Way Bill, while the invoice and goods details were accurate. The court observed that there was no evidence of mens rea (intent to evade tax) on the part of the pe...