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    <title>Clerical mistake in Part-B of e-way bill is excused by Additional Commissioner of State Tax Himachal Pradesh in the case of M/s. K.B.Enterprises vs Asstt. Commissioner of State Taxes and Excise of State Goods and Service Tax, Chamba.</title>
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    <description>A clerical error limited to one or two digits/characters of the vehicle number in PART B of an e-way bill, where PART A, the invoice, and accounting records corroborate the consignment, is treated as a minor error. Administrative guidance prescribes that such errors should not routinely trigger detention under the statutory provision but attract a fixed nominal penalty, distinguishing inadvertent mistakes from conduct indicative of deliberate evasion.</description>
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    <pubDate>Sat, 28 Dec 2019 09:57:42 +0530</pubDate>
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      <title>Clerical mistake in Part-B of e-way bill is excused by Additional Commissioner of State Tax Himachal Pradesh in the case of M/s. K.B.Enterprises vs Asstt. Commissioner of State Taxes and Excise of State Goods and Service Tax, Chamba.</title>
      <link>https://www.taxtmi.com/article/detailed?id=8872</link>
      <description>A clerical error limited to one or two digits/characters of the vehicle number in PART B of an e-way bill, where PART A, the invoice, and accounting records corroborate the consignment, is treated as a minor error. Administrative guidance prescribes that such errors should not routinely trigger detention under the statutory provision but attract a fixed nominal penalty, distinguishing inadvertent mistakes from conduct indicative of deliberate evasion.</description>
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      <pubDate>Sat, 28 Dec 2019 09:57:42 +0530</pubDate>
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