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Typographical Error in E-Way Bill Attracts Only Nominal Penalty: Uttarakhand HC
Case Law Details
- Case Name
- Kamlesh Kumar Vs State Tax Officer (Uttarakhand High Court)
- Appeal Number
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Kamlesh Kumar Vs State Tax Officer (Uttarakhand High Court)
The petitioner challenged the order dated 10.09.2023 imposing a penalty of ₹10,67,450 under Section 129 of the CGST/SGST Act, 2017, read with Section 20 of the Integrated Goods and Services Tax Act, 2017. The Department intercepted vehicle No. HR 66C 7016 carrying aluminium roofing sheets (HSN Code 7606) at Rampur Road, Rudrapur on 09.09.2023 at 8:30 AM. The driver produced two tax invoices dated 06.09.2023 and corresponding e-way bills. The Department found a mismatch between the e-way bill details mentioned in the invoices an...
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