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GST - Highlights / Catch Notes

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High Court held that since there was no intent to evade tax and ...


Penalty for typographical error in e-way bill quashed; goods & vehicle release ordered by High Court.

Case Laws     GST

September 18, 2024

High Court held that since there was no intent to evade tax and the error in e-way bill was merely typographical, penalty imposed u/s 129(3) of CGST Act was unjustified. Impugned order quashed, directing authorities to release detained goods and vehicle within two weeks to petitioner. Petition allowed.

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