Case Law Details
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. The reason being that, these goods, namely, Acid Oil, which is being detained, is very much essential for the day-to-day functioning of the business. Having regard to the requirement of the seized goods, the Petitioner is said to have paid the amount, got the seized goods released, and thereafter, challenged the same. Therefore, the argument of the learned Government Pleader that the Petitioner is estopped from challenging the same, after paying the tax and penalty, cannot be accepted.
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