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Non-filing of registration number of vehicle in Part-B in e-way bill is curable defect
Case Law Details
- Case Name
- BVM Trans Solutions Private Limited Vs Commercial Tax Officer (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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BVM Trans Solutions Private Limited Vs Commercial Tax Officer (Karnataka High Court)
Karnataka High Court held that non-filling of registration number in Part-B in e-way bill is curable defect and the same would not invalidate or render illegal the e-way bill. Accordingly, levy of penalty u/s. 129 of the KGST Act is not tenable in law.
Facts- The petitioner is a transport service provider which was transporting the subject goods from Chennai to Bangalore in the subject vehicle, when the subject conveyance and goods were intercepted on 14.11.2023 by the respondents who conducted inspection on ...
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