Clerical error cannot justify confiscation under section 130 without intent to evade tax
The Hon’ble Karnataka High Court in the case of M/s Mataji Industries held that the confiscation of goods and conveyance, and the consequential demand of tax, penalty, and fine, based on a clerical mismatch in the tax invoice, was unsustainable, and directed refund of the amount paid by the Petitioner.
