No penalty for mere clerical error in E way Bill: GST Appellate Authority

Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)

Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e way bill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018, quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.