The High Court ruled on a case involving the levy of penalty u/s ...

Allahabad High Court held that penalty u/s 129 of GST Act not applicable for minor discrepancy in e-way bill vehicle number.

Case Laws     GST

May 22, 2024

The High Court ruled on a case involving the levy of penalty u/s 129 of the GST Act due to an error in mentioning the vehicle number in the E-way bill during the transit of goods. The court found that the discrepancy in the vehicle registration number did not indicate any intention to evade tax, as it was a genuine sale of goods. The court held that this minor error does not warrant penalty proceedings u/s 129. The court set aside the orders of the detaining authority and the first appellate authority, as there was no evidence of tax evasion beyond the incorrect vehicle number in the E-way bill. The petition was allowed, and the orders were deemed unsustainable in the eyes of the law.

View Source