2018 (12) TMI 1004

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....NEW DELHI, GOODS AND SERVICE TAX COUNCIL THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NEW DELHI, GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, NEW DELHI, AND CHIEF COMMISSIONER OF CENTRAL TAXES CENTRAL GST OFFICE, KERALAD<br>GST<br>2018 (12) TMI 1004 - KERALA HIGH COURT - 2019 (23) G. S. T. L. 454 (Ker.)<br>KERALA HIGH COURT - HC<br>Dated:- 4-12-2018<br>WP(C). No. 39022 of 2018....

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....#39;Pathanamthitta&#39;. However, the value of the goods was mentioned as Rs. 388220/- instead of Rs. 3882200. Taking exception to this e-Way bill, goods have been detained. 2. If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Normally, this Court could not have persuaded to accept the contention on prima facie value as it is a m....