https://www.taxtmi.com/caselaws?id=773308 The HC quashed confiscation orders and penalties imposed under GST Act for alleged mismatch between tax invoice describing "Copra" and physical goods being "Dry Grapes." Court held the discrepancy was merely a clerical error, not intentional tax evasion, as petitioner had paid requisite taxes and provided supporting documents. Tax authorities failed to provide reasoned orders or prove evasive intent. Court established that typographical errors without fraudulent intent cannot justify confiscation, and burden of proving evasion lies on authorities when error appears clerical. HC directed refund of amounts paid by petitioner. en-us Thu, 12 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773308 The HC quashed confiscation orders and penalties imposed under GST Act for alleged mismatch between tax invoice describing "Copra" and physical goods being "Dry Grapes." Court held the discrepancy was merely a clerical error, not intentional tax evasion, as petitioner had paid requisite taxes and provided supporting documents. Tax authorities failed to provide reasoned orders or prove evasive intent. Court established that typographical errors without fraudulent intent cannot justify confiscation, and burden of proving evasion lies on authorities when error appears clerical. HC directed refund of amounts paid by petitioner. Case-Laws GST Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773308