Technical Errors Cause Duplicate E-way Bills; Court Allows Appeal with 15% Tax Payment for Delay.

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....Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - The petitioner argued that these duplicates were the result of technical mistakes made by a new employee. Although multiple E-way bills were generated for the same invoices, only one consignment was actually dispatched, with the GST collected duly paid to the department and reflected in the returns. The High Court, acknowledging the technical nature of the error and the rectification attempts by the petitioner, concluded that no tax demand was justified. However, the Court noted a delay in filing the appeal beyond the prescribed time frame and directed the petitioner to pay 15% of the disputed tax. - Petitioner permitted to file an appeal within two weeks.....