https://www.taxtmi.com/caselaws?id=433618 Detention and penalty under s.129 GST were challenged on the ground that the e-way bill contained an incorrect vehicle registration prefix (HR-73 instead of UP-13T) while the numeric part "6755" matched the transporter's bilty and the movement was an undisputed stock transfer. The HC held that the discrepancy was a minor, bona fide human error confined to Part-B of the e-way bill and, absent any material indicating intent to evade tax, could not justify detention or penalty, consistent with the departmental circulars on minor errors. The detention and appellate orders were set aside and the writ petition was allowed. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433618 Detention and penalty under s.129 GST were challenged on the ground that the e-way bill contained an incorrect vehicle registration prefix (HR-73 instead of UP-13T) while the numeric part "6755" matched the transporter's bilty and the movement was an undisputed stock transfer. The HC held that the discrepancy was a minor, bona fide human error confined to Part-B of the e-way bill and, absent any material indicating intent to evade tax, could not justify detention or penalty, consistent with the departmental circulars on minor errors. The detention and appellate orders were set aside and the writ petition was allowed. Case-Laws GST Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433618