Penalty cannot be levied for Genuine Human Errors in E-Way Bill

Rai Prexim India Private Limited Vs State Of Kerala (High Court Kerala) The petitioner’s goods have been detained on account of discrepancy in e-Way bill. The first e-Way bill generated by the petitioner is produced as Ext.P4. Therein, the place of delivery was mentioned as ‘Payhanamthitta, Kerala – 686547’. The value of the goods is shown as Rs.3882200/-. Noting that the mention of place of delivery as ‘Payhanamthitta’ is a mistake, that e-Way bill was cancelled and the petitioner generated another e-Way bill produced as Ext.P5. In Ext.P5, the place...