https://www.taxtmi.com/forum/issue?id=115078 An e-way bill typing error omitted IGST though the export invoice showed IGST, leading to detention and levy of tax and penalty. Relief is available only via adjudication or appeal, argued on grounds of export zero-rated supply, no revenue loss, and procedural lapse. Departmental circulars are strict on penalties depending on amount. The discussion cites a High Court decision that penalties should not be imposed for genuine human errors in the e-way bill. en-us Sat, 15 Jun 2019 11:10:21 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115078 An e-way bill typing error omitted IGST though the export invoice showed IGST, leading to detention and levy of tax and penalty. Relief is available only via adjudication or appeal, argued on grounds of export zero-rated supply, no revenue loss, and procedural lapse. Departmental circulars are strict on penalties depending on amount. The discussion cites a High Court decision that penalties should not be imposed for genuine human errors in the e-way bill. Discussion-Forum GST Sat, 15 Jun 2019 11:10:21 +0530 https://www.taxtmi.com/forum/issue?id=115078