https://www.taxtmi.com/caselaws?id=421038 MP HC allowed petition challenging tax and penalty orders under Section 129 of CGST Act, 2017. Court found e-way bill was erroneously generated in petitioner's name despite courier receipt showing different consignor. Comparing documents revealed identical vehicle registration and dispatch date, confirming same transaction but wrong generator name. HC determined mistake was bona fide clerical error, not deliberate misrepresentation. Consequently, statutory liability wrongly fastened on petitioner was removed and impugned orders quashed. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421038 MP HC allowed petition challenging tax and penalty orders under Section 129 of CGST Act, 2017. Court found e-way bill was erroneously generated in petitioner's name despite courier receipt showing different consignor. Comparing documents revealed identical vehicle registration and dispatch date, confirming same transaction but wrong generator name. HC determined mistake was bona fide clerical error, not deliberate misrepresentation. Consequently, statutory liability wrongly fastened on petitioner was removed and impugned orders quashed. Case-Laws GST Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421038