https://www.taxtmi.com/caselaws?id=426169 A bona fide error in e-way bill particulars, causing an incorrect destination entry and unintended expiry, did not justify detention of goods or imposition of tax and penalty. The HC accepted that the shipment was meant for Haridwar and found no material indicating tax evasion, undisclosed sale, or ill-intent. The breach was treated as technical rather than substantive, and the orders passed under Section 129(3) of the U.P. GST Act, 2017 were set aside. Relief was granted with directions for return of the deposited amount in accordance with law. en-us Fri, 05 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426169 A bona fide error in e-way bill particulars, causing an incorrect destination entry and unintended expiry, did not justify detention of goods or imposition of tax and penalty. The HC accepted that the shipment was meant for Haridwar and found no material indicating tax evasion, undisclosed sale, or ill-intent. The breach was treated as technical rather than substantive, and the orders passed under Section 129(3) of the U.P. GST Act, 2017 were set aside. Relief was granted with directions for return of the deposited amount in accordance with law. Case-Laws GST Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426169