High Court Reduces Penalty for E-way Bill Error Due to Missing Vehicle Number, Cites Circular on Procedural Mistakes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of penalty for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of circumstances as detailed in the circular, which were procedural in nature and there no intention of misleading the transfer of goods, the proceedings should not have been initiated u/s 129 of HGST/CGST Act. Apart from not mentioning number of the vehicle in Part B, all the other documents have been shown by the driver of the vehicle. - Order set aside, a penalty of Rs. 500/- imposed - HC....