Case Law Details
Case Name : M/s Mahalakshmi Packagers Manufacture Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)
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GST Appellate Authority
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M/s Mahalakshmi Packagers Manufacture Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)
As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one. Therefore, the appeal of the appellant is accepted and the order of the Assistant Commissioner State Taxes & Excise -Cum proper officer Paonta Circle-II is set aside. The additional demand of Rs 57708/-deposited by the appellant may be refunded and the penalty of Rs. 500/- under SGST and Rs. 500/- under...
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