Mere one typographical error in e-way bill not justify imposition of penalty: Allahabad HC

Indeutsch Industries Private Limited Vs State of U.P. And 2 Others (Allahabad High Court) In a landmark decision, the Allahabad High Court ruled in the case of Indeutsch Industries Private Limited vs State of U.P. And 2 Others, that a mere typographical error in an e-way bill does not justify the imposition of a penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. This ruling highlights the court’s stance on differentiating between clerical errors and deliberate attempts to evade tax, thereby offering significant relief to businesses grappling with the rigo...