Court Quashes Penalty for Typo in E-Way Bill, Finds No Tax Evasion Intent, Deems Penalty Beyond Jurisdiction.

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....Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - The court concludes that the penalty imposition in this case, based on a typographical error in the e-way bill, lacks jurisdiction and is illegal. - Orders imposing penalties, are quashed and set aside.....