Background:

• The company was transporting goods from Agra to Mathura with a proper delivery challan, e-way bill, and bilty.
• During transit, authorities stopped the vehicle due to a mistake in the e-way bill.
• The e-way bill listed the wrong vehicle number (UP 80 CT 7024) instead of the actual vehicle number (UP 83 CT 2724).

Company's Argument:

• The company argued it was a simple human error and did not intend to evade taxes.
• They cited previous court decisions supporting a lenient approach for minor discrepancies in e-way bill details.

Government's Argument:

• The government argued the significant difference in vehicle numbers couldn't be ignored.
• They emphasized a department circular allowing corrections for only one or two-digit mistakes.

Court's Decision:

• The court sided with the company, considering it a minor discrepancy.
• The court found no evidence of tax evasion intent and highlighted the lack of additional incriminating evidence from the government.
• Citing the absence of tax evasion intent, the court quashed both the penalty order and the appellate order.

Topic-BMR Enterprises Versus State of UP

Citation-2024 TAXONATION 1037 (ALLAHABAD)

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