Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

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....s and Service Tax (GST) regime due to an alleged discrepancy in the e-way bill. The central issue is a typographical error in the vehicle number mentioned in the e-way bill, leading to the seizure of the goods in transit and the imposition of a penalty. The petitioner, a registered dealer under the GST Act, was involved in the supply of cosmetics. During the transport of goods, the vehicle was in....