No GST Penalty for document number typo in E-Way Bill: Allahabad HC

Deco Plywood Industries Vs State of U.P. And 2 Others (Allahabad High Court)

The Allahabad High Court has delivered a significant ruling by quashing penalty orders imposed on Deco Plywood Industries. The Court determined that a mere typographical error in the document number on an e-way bill, in the absence of any demonstrable intent to evade tax, does not warrant the imposition of penalties under the Goods and Service Tax Act, 2017. This decision effectively set aside the Additional Commissioner Grade-2 (Appeal)’s order dated June 17, 2022, and the Commercial Tax OfficerR

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