No Penalty for Typo in E-Way Bill Without Intent to Evade Tax: Allahabad HC

Hindustan Herbal Cosmetics Vs State of U.P. And 2 Others (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Hindustan Herbal Cosmetics vs. State of U.P. and 2 Others, delivered a crucial judgment emphasizing that a typographical error in an E-Way bill should not attract a penalty if there is no intent to evade tax. The petitioner, a registered dealer under the Goods and Service Tax Act, challenged the penalty imposed by tax authorities for an E-Way bill error, contending it was a typographical mistake with no intention to evade tax. Detailed Analysis: The petitioner...