Clerical Errors in E-Way Bills Not Grounds for Penalty: Allahabad HC

Vishnu Singh Vs State of Up And 2 Others (Allahabad High Court) Clerical error in e-way bill does not empower for levy of penalty/seizure of Goods, unless evasion of Tax is proven: Allahabad High Court Summary: In the case of Vishnu Singh vs. State of UP, the Allahabad High Court ruled that a clerical error in an e-way bill does not justify the imposition of penalties or the seizure of goods unless tax evasion is established. The case involved a proprietorship firm engaged in civil work contracts that purchased durapave bitumen from Indian Oil Corporation. Due to human error, an internal docum...