Allahabad HC Quashes Penalty for one-digit clerical error in E-way bill

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...