Wrong E-Way Bill Destination is Major Violation, Not Clerical Error: MP HC

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 notes correctly ...