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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)
Appeal Number : Writ Petition No. 6110 of 2020
Date of Judgement/Order : 02/09/2022
Related Assessment Year :
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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 to be carried along with the consignment. However, the address on the E-way bill was mentioned at registered office of the consignee at Indore, instead of Bhopal and thus, the Revenue Authorities initiated proceedings under Section 129 of Central Goods and Service Tax Act, 2017 which ultimately resulted in passing of the order by which the liability of additional tax as well as penalty was imposed against the petitioner and the appeal against the said order was also dismissed. The petitioner has challenged the order passed by the original as well as appellate Authority.

Learned counsel for petitioner submits that the mistake while generating E-way bill was an inadvertent human error and there was no intention to evade the tax liability particularly, when the vehicle number which was transporting the goods was same and hence, prays for quashment of the orders.

HC held that as mistake in question being bonofide this Court invoking the principle of parity, directs that the impugned orders dated 05.09.2019 are quashed.

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July 2024