9911796707
TMI Blog2024 (9) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and error is only typographical error. Normally in such cases, the jurisdiction is not exercised and the writ petitioner is relegated to the alternative remedy of statutory appeal. However, in this case relegating the writ petitioner to the statutory appeal would be a significant waste of time and energy of the petitioner and the department. Since the mistake is clearly only a typographical er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Section 129(3) of the CGST Act, 2017 (hereinafter referred to as the 'Act'). 2. Shri V.K. Upadhya, learned Senior Counsel appearing on behalf of the petitioner submits that the order passed under Section 129(3) of the Act does not take into consideration the Circular No. 64/38/2018-GST issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time and energy of the petitioner and the department. Since the mistake is clearly only a typographical error. 5. In light of the same, since there is no intention to evade tax, the penalty imposed under Section 129(3) of the Act is not justified. Accordingly, the impugned order dated 05.09.2024 is quashed and set aside. The goods and vehicle that have been detained by the authorities should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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