No penalty for mere mismatch in invoice number mentioned in tax invoice with e-way bill

Agarwal Industries Pvt Ltd Vs The Deputy Assistant Commissioner (ST) (IV) (Andhra Pradesh High Court) No penalty for mere mismatch in invoice number mentioned in tax invoice with e-way bill Detention of goods under section 129(1) of the CGST Act – mismatch in invoice number mentioned in tax invoice with e-way bill – clerical error in e-way bill – payment of tax prior to filing the writ petition challenging collection of tax and penalty. It is not doubt true that, the Petitioner has paid the entire tax amount pursuant to the notice issued and, thereafter, filed the present Writ Petition. ...