Penalty not justified merely for mentioning document No. instead of Invoice No. in E way bill

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside penalty order under section 129 for clerical error in e waybill. In the E way bill, the document number was mentioned instead of the Invoice number. Both Document numbers and invoice numbers were mentioned on the Invoice and both are serially numbered. Joint Commissioner (Appeal), State-Tax, Haldwani,...