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Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills, without additional evidence indicating an intention to evade tax, should not lead to penalty imposition. It highlighted a precedent where a similar typographical error was deemed insignificant, emphasizing that such errors do not necessarily imply tax evasion. Consequently, the Court quashed the impugned orders and directed the refund of the deposited tax and penalty amount.
Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills, without additional evidence indicating an intention to evade tax, should not lead to penalty imposition. It highlighted a precedent where a similar typographical error was deemed insignificant, emphasizing that such errors do not necessarily imply tax evasion. Consequently, the Court quashed the impugned orders and directed the refund of the deposited tax and penalty amount.
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