Confiscation unjustified for Clerical Error if no Tax Evasion Intent: Karnataka HC

M/s. Mataji Industries Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court) Clerical error cannot justify confiscation under section 130 of CGST Act 2017 without intent to evade tax Karnataka High Court The Karnataka High Court recently ruled that a clerical error in a tax invoice cannot justify the confiscation of goods and the imposition of taxes, penalties, and fines without proof of intent to evade tax. This decision arose from a case involving M/s Mataji Industries, a supplier of dry grapes, whose consignment was intercepted due to a typographical error in the tax in...