https://www.taxtmi.com/caselaws?id=392413 The Appellate Authority accepted the appellant's argument regarding a typographical error in the e-way bill, deeming it a minor mistake. Referencing CBIC Circular No. 64/38/2018-GST and a Kerala High Court judgment, the authority concluded that the tax and penalty imposed under Section 129 were unwarranted. The initial order was set aside, and a refund of the deposited amount of Rs. 1,54,798/- (IGST Rs. 77,399/- + penalty Rs. 77,399/-) was directed. Instead, a nominal penalty of Rs. 500/- under SGST and Rs. 500/- under CGST was imposed in line with relevant circulars. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392413 The Appellate Authority accepted the appellant's argument regarding a typographical error in the e-way bill, deeming it a minor mistake. Referencing CBIC Circular No. 64/38/2018-GST and a Kerala High Court judgment, the authority concluded that the tax and penalty imposed under Section 129 were unwarranted. The initial order was set aside, and a refund of the deposited amount of Rs. 1,54,798/- (IGST Rs. 77,399/- + penalty Rs. 77,399/-) was directed. Instead, a nominal penalty of Rs. 500/- under SGST and Rs. 500/- under CGST was imposed in line with relevant circulars. Case-Laws GST Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392413