E-way Bill: Typographical error not indicative of tax evasion intent. Active GSTIN, residential address not adverse. Penalty quashed for lack of evidence.
Case-Laws
GST
Petitioner challenged order passed u/s 129(3) of Goods and Services Tax Act, 2017 for alleged tax evasion due to typographical error in date on E-way Bill and Tax Invoice. Court held typographical error was bona fide, not indicative of mens rea to evade tax, essential for imposing penalty. Selling dealer had active GSTIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =