Where respondent-department had not been able to indicate any mens rea of petitioner-assessee for evasion of tax, therefore, process of detention leading to show cause notice and imposition of penalty was without any basis in law; impugned order was liable to be quashed and set aside – Amplus Kn One Power (P.) Ltd. v. Assistant Commissioner State Tax – [2024] 166 taxmann.com 479 (Allahabad)