This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Allahabad HC Quashes Penalty for one-digit clerical error in E-way bill
Case Law Details
- Case Name
- Gaylord Packers India Pvt. Ltd Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Gaylord Packers India Pvt. Ltd Vs State of U.P. (Allahabad High Court)
The Allahabad High Court has quashed a penalty and detention order against a company, ruling that a minor clerical error in an e-way bill does not constitute tax evasion. The court’s decision in the case of Gaylord Packers India Pvt. Ltd Vs State of U.P. underscores the principle that the intent to evade tax, or mens rea, is a mandatory element for imposing a penalty under the GST Act.
The petitioner, Gaylord Packers India Pvt. Ltd., is a manufacturer and seller of polyester film. The company’s consignment was inter...
