https://www.taxtmi.com/caselaws?id=767227 The HC quashed the penalty of Rs. 59,00,000/- imposed on the petitioner under Section 129(1)(b) of the Central Goods and Services Tax Act, 2017, due to a minor typographical error in the vehicle number on the e-way bill. The Court determined that the discrepancy was insignificant and did not affect the validity of the accompanying documents. Citing the precedent set in M/s. Halder Enterprises, the Court held that the goods should be released under Section 129(1)(a) since the petitioner provided valid tax invoices and e-way bills, demonstrating ownership. The authorities were directed to release the goods promptly. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767227 The HC quashed the penalty of Rs. 59,00,000/- imposed on the petitioner under Section 129(1)(b) of the Central Goods and Services Tax Act, 2017, due to a minor typographical error in the vehicle number on the e-way bill. The Court determined that the discrepancy was insignificant and did not affect the validity of the accompanying documents. Citing the precedent set in M/s. Halder Enterprises, the Court held that the goods should be released under Section 129(1)(a) since the petitioner provided valid tax invoices and e-way bills, demonstrating ownership. The authorities were directed to release the goods promptly. Case-Laws GST Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767227