Gujarat HC Quashes GST Penalty Over Vehicle Number Mismatch in E-Way Bill

Landmark Cars Pvt. Ltd. Vs Union of India & Anr. (Gujarat High Court) The Gujarat High Court, in the case of Landmark Cars Pvt. Ltd. vs. Union of India & Anr., has set aside an order issued by GST authorities that demanded tax and an equivalent penalty for a mismatch in a vehicle number on an e-way bill. The court’s decision hinged on the principle that minor procedural errors, particularly when there is no evidence of intent to evade tax, should not trigger the stringent provisions of Section 129 of the GST Act. Landmark Cars Pvt. Ltd., a distributor of Mercedes-Benz cars, had d...