Penalty u/s. 56(4)(b) of Bihar VAT Act duly imposed for mentioning of wrong invoice number in SUVIDHA form

Ceat Ltd. Vs State of Bihar (Patna High Court)

Patna High Court held that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.

Facts-

The petitioner engaged in the manufacture and sale of tyres, tubes and flaps is concerned with a penalty order passed u/s. 60(4) (b) read with Section 56(4) (b) of the Bihar Value Added Tax Act, 2005 after detention of a truck carrying goods at the integrated check-post, Dhobi, Gaya.

Notably, the value and quantity got tailed with the invoice. However, invoice number was wrongly noticed as 002179; which was actually 002172.

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