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2021 (4) TMI 836 - HC - GSTLevy of tax and penalty only on account of a clerical error, which crept in the e-way bill- inasmuch as the incorrect number of bill of entry was mentioned therein - HELD THAT - Issue notice. List the matter on 24.08.2021.
The High Court of Delhi allowed CM APPL. 14485/2021 subject to exceptions. In W.P.(C) 4699/2021, the petitioner's grievance was that respondent no.3 levied tax and penalty under GST Act due to a clerical error in the e-way bill. Notice issued, with respondents accepting service. Counter-affidavits to be filed within four weeks, next hearing on 24.08.2021.
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