https://www.taxtmi.com/caselaws?id=405212 The court ruled in favor of the petitioner, setting aside the order demanding tax and penalties under the CGST and SGST Acts. The court emphasized that the Inspector of State Tax lacked authority to impose penalties for a minor clerical error in the E-way bill, especially without granting a proper hearing. The decision was influenced by a circular from the Central Board of Indirect Taxes and Customs, which clarified the treatment of minor discrepancies in E-way bills. The court disposed of the petition and related applications in favor of the petitioner. en-us Tue, 09 Mar 2021 00:00:00 +0530 Wed, 11 Aug 2021 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405212 The court ruled in favor of the petitioner, setting aside the order demanding tax and penalties under the CGST and SGST Acts. The court emphasized that the Inspector of State Tax lacked authority to impose penalties for a minor clerical error in the E-way bill, especially without granting a proper hearing. The decision was influenced by a circular from the Central Board of Indirect Taxes and Customs, which clarified the treatment of minor discrepancies in E-way bills. The court disposed of the petition and related applications in favor of the petitioner. Case-Laws GST Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405212