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GST - Highlights / Catch Notes

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Invocation of proceedings u/s 129 of the CGST/HPGST Act - ...

Case Laws     GST

March 19, 2020

Invocation of proceedings u/s 129 of the CGST/HPGST Act - vehicle number was written wrong in E-way Bill and rightly on invoice issued by the appellant - the mistake of two digits while entering vehicle no. in invoice and E-way Bill is a typographic error and may be treated as a minor one. - Amount of GST with penalty as deposited to be refunded - Commissioner

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