First GST AA Decision- Section 129 proceeding cannot be initiated for Minor mistake(s) in e-way bill

M/s K.B Enterprises Vs The Asst. Commissioner State Taxes & Excise (Appellate Authority, Himachal Pradesh) GST Council vide circular No 64/38/2018 dated 14th September, 2018 and the HP circular no. 12-25/2018-19-EXN-GST-(575)-6009-6026 dtd 13th March 2019 valid from 14-09-2018 in para 5 provides that in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes like error in one or two digits/characters of the vehicle number. Further Para 6 of...