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Case Law Details

Case Name : Maharaja Cables (C/O Maxwell Logistic Pvt Ltd)  Vs Commissioner (GST) State Tax Indore (M.P.) (Madhya Pradesh High Court)
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Maharaja Cables (C/O Maxwell Logistic Pvt Ltd)  Vs Commissioner (GST) State Tax Indore (M.P.) (Madhya Pradesh High Court)

HC held that inadvertent human error in generating E way bill cannot lead to proceedings and penalties under Section 129 of CGST Act, 2017.

A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/1. Thereafter, the petitioner generated E-way bill which is required

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