Case Law Details
Create Consults Vs State of Madhya Pradesh (Madhya Pradesh High Court)
While generating the e-way bill, on account of a bonofide error, instead of detail of AVGOL India Pvt. Ltd. (Supplier), petitioner mentioned its own details. Meaning thereby the petitioner made attempt to demonstrate that the e-way bill which was generated by petitioner, should have been in the name of AVGOL India Pvt. Ltd but, on account of bonafide and inadvertent error, same was generated in the name of petitioner.
The submission of petitioner as regards the merit of the case is to the effect that generation of e-way bill in the name of petitioner was a bonafide mistake and, the same according to the petitioner was typographical/clerical error and co-ordinate bench of this Court in an almost identical issue, set aside the orders while finding the mistake in that case to be a bonafide/clerical/typographical mistake and directed the respondents to consider the case of the petitioner for imposition of a minor penalty while treating the same to be a clerical mistake. Thus, by placing the reliance upon the decision passed by the co-ordinate bench dated 04/02/2021 passed in W.P. No. 12913/2020, the petitioner submits that the impugned order deserves to be quashed.
HC held that Apparently, courier receipt/invoice and e-way bill, pertains to same transaction but the generation of e-way bill is in incorrect name. The mistake appears to be bonafide inasmuch as the detail of vehicle, dispatch date is same. In our considered view, the case in hand appears to be a case where e-way bill was generated wrongly in the name of petitioner on account of some clerical or typographical error, therefore, in the light of order passed by the co-ordinate bench, the impugned orders dated 24/06/2019 and 31/10/2019 are quashed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
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