Typographic error in entering distance in E-way bill is minor mistake: HC

Godrej Consumer Products Ltd. Vs ACST&E (GST Appellate Authority, Himachal Pradesh)

It is revealed that due to a typographic error while generating E-way bill, the petitioner mentioned approx distance between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers. As a result, a validity of one day has been calculated by the E-way bill portal instead of twenty days and the E-way bill subsequently got expired on the very next day i.e on 08.09.2018. The consignment was intercepted on dated 15^th Sep, 2018 and thereby a tax/penalty has been imposed under section 129 of HPGST/CGST Act, 2019 for contravention of Rule 138.

It appears that the mistake in entering distance in E-way bill is a typographic error and may be treated as a minor one. Therefore, the appeal of the appellant is accepted and the order of the Assistant Commissioner State Taxes & Excise —Cum proper officer Baddi Circle-II is set aside. The additional demand of Rs. 1,54,798/-(IGST-77,399/- + penalty INR 77,399/-) deposited by the appellant may be refunded and the penalty of Rs. 500/- under SGST and Rs. 500/- under CGST u/s 125 of CGST/HPGST Act, 2017 is imposed on the Appellant in accordance to CBIC Circular No. 64/38/2018-GST, dated 14^th Sep 2018 and the State Circular no. 12-25/2018-19-EXN-GST-(575)-6009-6026 dated 13^th March 2019.

FULL TEXT OF ORDER OF  GST APPELLATE AUTHORITY, HIMACHAL PRADESH

Appeal under Section 107 of CGST Act, 2017 and HPGST Act, 2017 read with rule-108 of Himachal Pradesh Goods and Services Tax Rules, 2017.

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