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GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Inadvertent error in applying for the e-way bill - There appears ...

Case Laws     GST

August 9, 2022

Inadvertent error in applying for the e-way bill - There appears no doubt to the genuineness of the explanation furnished by the assessee that the mistake was inadvertent. Once the assessee had disclosed the place of shipment at Haridwar, Uttarkhand, there survived no occasion to fill up the place of destination at Madhya Pradesh with the pin code of the petitioner's office at Katni, Madhya Pradesh. Clearly, the mistake was bonafide as sometime occurs - Demand and penalty set aside - HC

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