Inadvertent mistake in invoice number Pardonable – HC quashed Penalty order

Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to an exception, which has been caused on account of the inadvertent human error by not referring the invoice number as ‘SAI/V-235’ and by referring it to ‘235’ only. Since even the invoice number ‘235’ has been consistently maintained in all the documentations, which...