Penalty can’t be imposed in case where the wrong vehicle number was mentioned in the E-Way Bill
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF HINDUSTAN HERBAL COSMETICS V/s STATE OF U.P. , decided on 02-01-2024.
👉 ISSUE
✔️ Can Penalty be imposed where merely a typographical error has been made in E-way Bill?
👉 THE HON’BLE HIGH COURT JUDGEMENT
✔️ Detention of goods during transit due to Wrong vehicle number mentioned in E-Way Bill. It appeared to be a typographical error in an e-way bill without any further material to substantiate intention to evade tax.
✔️ Imposition of penalty under section 129 of Central Goods and Service Tax Act, 2017 for such a minor error was without jurisdiction and illegal in law
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