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GST - Highlights / Catch Notes

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Principles of parity - mistake while generating E-way bill - ...

Case Laws     GST

April 15, 2022

Principles of parity - mistake while generating E-way bill - intent to evade or not - In view of the above and the mistake in question being bonofide this Court invoking the principle of parity, directs that the impugned orders are quashed. - respondents will be at liberty to consider the case of the petitioner for imposition of a minor penalty, while treating the mistake in question, to be a clerical mistake - HC

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