Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.

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....A typographical discrepancy between e-way bill particulars and tax invoices, where goods otherwise correspond with the e-way bill and transport documents, is treated as a human error when it provides no benefit and does not indicate tax avoidance. The notes state that such a minor inadvertent mistake, without intent to deceive the Revenue or financial implications, should attract only the minor penalty under clause 5 of the circular dated 14 September 2018, rather than detention and penalty action under Section 129. The Section 129 penalty order was quashed, with refund of the deposited amount after deduction of the applicable minor penalty.....