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Wrong E-Way Bill Destination is Major Violation, Not Clerical Error: MP HC
Case Law Details
- Case Name
- Amara Raja Batteries Limited Vs State of Madhya Pradesh (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Amara Raja Batteries Limited Vs State of Madhya Pradesh (Madhya Pradesh High Court)
The Madhya Pradesh High Court dismissed the writ petition filed under Article 226 challenging the imposition of a 100% penalty under Section 129 of the M.P.Goods And Services Tax Act, 2017, arising from a discrepancy in the destination mentioned in an e-way bill. The petitioner, a registered manufacturer of lead-acid batteries with warehouses across India, arranged a branch transfer of goods from its Ahmedabad warehouse to its Jabalpur warehouse on 26.02.2019. While the invoices and consignment...
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