E-way Bill expired due to clerical error- Order passed without Opportunity of hearing is invalid

Tirthamoyee Aluminium Products Vs State of Tripura (Tripura High Court) Due to a clerical error in the e-way Bill the distance from the place of origin to the destination was shown as 470 Kms. instead of actual distance of 1470 Kms. There is no dispute that the goods were sold by way of inter-state sale and on such basis, applicable tax was paid – CBIC vide circular dated 14th September, 2018 clarify the manner in which such clerical errors would be dealt with – in the present case, the respondent had no power to demand GST with penalty – it is not a fit as case where the petitioner is t...