GST DAILY – 268

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Penalty set aside by HC in case of mere minor discrepancy in E-way bill as intent to evade tax is not there.

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF PODDAR TYRES LTD. V/s STATE OF U.P., decided on 10-5-2024

👉 Issue:-

✔️ Can Penalty be levied in case of mere minor discrepancy in E-way bill as intent to evade tax is not there?

👉 The Hon’ble High Court Judgement:-

✔️ Where adjudication order, confirming tax and penalty due to vehicle number discrepancy in e-way bill, was challenged by assessee, it was to be set aside. Matter was decided in favor of assessee, as discrepancy was deemed clerical and without intent to evade tax, aligning with circular guidelines allowing minor errors.

Section 129(3) of Central Goods and Services Tax Act, 2017