https://www.taxtmi.com/caselaws?id=403889 The High Court ruled in favor of the petitioner, a registered taxpayer under GST, who faced tax and penalty imposition due to a clerical error in the E-way bill recipient's name. Despite carrying all necessary documents, the State Tax Officer enforced penalties under Section 129 of the GST Act. The court found the rejection of the appeal unjustified, quashing the tax and penalty orders. Emphasizing the circular by the Ministry of Finance, the court directed authorities to consider a minor penalty for the inadvertent mistake, distinguishing it from intentional violations. The writ petition was allowed without costs, highlighting the importance of differentiating between minor errors and deliberate offenses. en-us Thu, 04 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403889 The High Court ruled in favor of the petitioner, a registered taxpayer under GST, who faced tax and penalty imposition due to a clerical error in the E-way bill recipient's name. Despite carrying all necessary documents, the State Tax Officer enforced penalties under Section 129 of the GST Act. The court found the rejection of the appeal unjustified, quashing the tax and penalty orders. Emphasizing the circular by the Ministry of Finance, the court directed authorities to consider a minor penalty for the inadvertent mistake, distinguishing it from intentional violations. The writ petition was allowed without costs, highlighting the importance of differentiating between minor errors and deliberate offenses. Case-Laws GST Thu, 04 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403889