E-way bill penalty overturned due to minor date error; Section 129 authority not justified for imposing tax and penalty.

E-way bill penalty overturned due to minor date error; Section 129 authority not justified for imposing tax and penalty. https://www.taxtmi.com/highlights?id=65427 Expired e-way bill - Levy of penalty - the discrepancy pointed out is only on the date of invoice which is shown as 03.02.2021 while that shown in the e-way bill was 02.03.2021. All other details in the invoice and the e-way bill tallied and had no discrepancy - Thus the error noticed is insignificant and not of any consequence for invoking the power conferred under section 129 of the Act to impose tax and penalty. - HC en-us Fri, 02 Sep 2022 08:10:47 +0530 Fri, 02 Sep 2022 08:10:47 +0530 TaxTMI RSS Generator E-way bill penalty overturned due to minor date error; Section 129 authority not justified for imposing tax and penalty. https://www.taxtmi.com/highlights?id=65427 Expired e-way bill - Levy of penalty - the discrepancy pointed out is only on the date of invoice which is shown as 03.02.2021 while that shown in the e-way bill was 02.03.2021. All other details in the invoice and the e-way bill tallied and had no discrepancy - Thus the error noticed is insignificant and not of any consequence for invoking the power conferred under section 129 of the Act to impose tax and penalty. - HC Highlights GST Fri, 02 Sep 2022 08:10:47 +0530 https://www.taxtmi.com/highlights?id=65427