2021 (9) TMI 1414 - SCH - GST

Detention of vehicle alongwith goods - mistake in E-way bill - E-way bill in which by mistake erroneously entered its own name in the column of consignee - levy of tax and penalty - It was held by the High Court that The respondents are not justified in rejecting the appeal of the petitioner on the ground that the mistake committed while generating the E-way bill was not a clerical error or a small mistake and the impugned orders passed by the respondents confirming the tax and penalty to the tune of Rs. 2224268/- are hereby quashed. There are no reason to entertain the Special Leave Petition under Article 136 of the Constitution - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition under Article 136 of the Constitution. The petition was not entertained, and any pending application was disposed of.