Typographical error in e-way bill should not attract GST penalty absent intent to evade tax.

A typographical error in the e-way bill vehicle number resulted in seizure and a GST penalty; the court held that an isolated clerical mismatch, when other transport and tax documents correspond and no further evidence of evasion exists, does not demonstrate the requisite mens rea for penal action and quashed the penalty orders, stressing equitable application of detention and seizure provisions.

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