Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

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..... nder the Goods and Service Tax (GST) regime due to an alleged discrepancy in the e-way bill. The central issue is a typographical error in the vehicle number mentioned in the e-way bill, leading to the seizure of the goods in transit and the imposition of a penalty. The petitioner, a registered dealer under the GST Act , was involved in the supply of cosmetics. During the transport of goods, t .....

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..... ease of goods and conveyances in transit. The court found that a minor typographical error without additional evidence of tax evasion should not lead to the imposition of a penalty. The judgment emphasized that law should be applied equitably, taking into consideration the specific circumstances of each case. Ultimately, the court quashed the impugned orders imposing the penalty and provided re .....

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