https://www.taxtmi.com/caselaws?id=800127 Vehicle-registration mismatch in an e-way bill raises whether a completely incorrect number is substantive non-compliance attracting a detention penalty or a bona fide clerical error. One view treats a total mismatch as beyond concessions for minor errors and supports an unrebutted presumption of intent to evade tax. The opposing view treats it as typographical where invoices and other particulars of the goods are genuine and no material establishes mens rea. The difference has been referred for nomination of another member; no final determination on the penalty has occurred. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800127 Vehicle-registration mismatch in an e-way bill raises whether a completely incorrect number is substantive non-compliance attracting a detention penalty or a bona fide clerical error. One view treats a total mismatch as beyond concessions for minor errors and supports an unrebutted presumption of intent to evade tax. The opposing view treats it as typographical where invoices and other particulars of the goods are genuine and no material establishes mens rea. The difference has been referred for nomination of another member; no final determination on the penalty has occurred. Case-Laws GST Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800127