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No GST Penalty for E-Way Bill typographical error Without Tax Evasion: Allahabad HC
Case Law Details
- Case Name
- Rimjhim Ispat Limited Vs State of Up And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Rimjhim Ispat Limited Vs State of Up And 2 Others (Allahabad High Court)
The Allahabad High Court, in the case of Rimjhim Ispat Limited Vs. State of UP and 2 Others, has set aside a penalty imposed under Section 129(3) of the Integrated Goods and Services Act, 2017, read with Section 129(3) of the CGST Act, 2017. The petitioner contested an order dated September 5, 2024, arguing it failed to consider Circular No. 64/38/2018-GST issued by the Ministry of Finance.
The core of the dispute involved a typographical error in an e-way bill, where the taxable amount was incorrectly stated as Rs. 2,73,...
