https://www.taxtmi.com/caselaws?id=393578 A minor typographical error in the vehicle number in a tax invoice and e-way bill, where the goods description, quantity, validity of the e-way bill and tax chain were undisputed, was treated as a curable clerical lapse. The appellate authority noted no material showing intent to evade tax and applied departmental circulars discouraging proceedings under section 129 for such specified minor mistakes. The confiscatory penalty was therefore found unsustainable to that extent, and the matter was modified to impose only the nominal penalty under section 125. en-us Fri, 14 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393578 A minor typographical error in the vehicle number in a tax invoice and e-way bill, where the goods description, quantity, validity of the e-way bill and tax chain were undisputed, was treated as a curable clerical lapse. The appellate authority noted no material showing intent to evade tax and applied departmental circulars discouraging proceedings under section 129 for such specified minor mistakes. The confiscatory penalty was therefore found unsustainable to that extent, and the matter was modified to impose only the nominal penalty under section 125. Case-Laws GST Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393578