2026 (7) TMI 1118

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....el. Counsel for the State: Ms. Puja Banga, learned Standing Counsel. JUDGMENT (PER MR. MANOJ KUMAR GUPTA, C.J.) 1. The present writ petition has been filed assailing the order dated 10.09.2023, passed by the respondent imposing penalty of Rs. 10,67,450/- on the petitioner in exercise of power under Section 129 of the CGST/ SGST Act, 2017 read with Section 20 of the Integrated Goods and....

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...."32", and in place of e-way bill No. "33/(23-24)", it was mentioned as "33". 4. Learned counsel for the petitioner has submitted that the Central Board of Indirect Taxes and Customs had issued a circular on 14th September, 2018 and wherein it clarified that in cases of inadvertent mistakes and typographical errors in the documents, penalty to the tune of Rs. 500/- each under Section 125 of CGST....

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....rror may creep in while furnishing the e-way bill and those minor discrepancies are to be overlooked and Section 129, is not to be even invoked invariably, under all the circumstances, where it does not affect the financial implications or the liabilities, which has to be fastened upon the assessee under the Taxing Laws. 9. The Sub-clauses referred therein to Clause 5, has to be rationall....

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....September, 2018." 6. We have examined the documents placed on record as well as the explanation given by the petitioner in response to the show-cause notice and we find that it was case of human error and even the Revenue could not point out how, as a result of said mistake, any benefit has accrued to the petitioner or he had avoided payment of any tax. 7. In Paragraph No.7 of the counter-af....