GST showed in Invoice as SGST/CGST instead of IGST – Shown correctly in E-way Bill- Penalty Imposable?

S.P. Traders Vs Assistant State Tax Officer Surveillance (Kerala High Court)

The petitioner is aggrieved by Ext.P13 order issuedhigh under the provisions of sub-section (3) of Section 129 imposing on the petitioner a penalty of Rs.3,15,000/-. The petitioner was transporting goods from Tiruppur to Kerala. In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGS

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