https://www.taxtmi.com/caselaws?id=421030 The HC quashed orders imposing tax liability and penalty on a steel company under CGST Act for an E-way bill address error. The court found the mistake was unintentional and not tax evasive, as the vehicle transporting the goods remained unchanged. Following precedent from similar cases and applying the principle of parity, the court determined the error was clerical in nature. The respondents were directed to consider imposing only a minor penalty in accordance with a Ministry of Finance circular, rather than the substantial tax and penalty originally levied. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421030 The HC quashed orders imposing tax liability and penalty on a steel company under CGST Act for an E-way bill address error. The court found the mistake was unintentional and not tax evasive, as the vehicle transporting the goods remained unchanged. Following precedent from similar cases and applying the principle of parity, the court determined the error was clerical in nature. The respondents were directed to consider imposing only a minor penalty in accordance with a Ministry of Finance circular, rather than the substantial tax and penalty originally levied. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421030