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Case Name : Vishnu Singh Vs State of Up And 2 Others (Allahabad High Court)
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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

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CA Santosh Dhumal, Practicing Chartered accountant In Navi Mumbai. over 9 years of extensive experience in GST audits, consulting, and advisory. He is renowned for his insightful analysis of GST provisions, procedural compliance, and recent legal updates, regularly contributing to TaxGuru and other View Full Profile

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