Minor Typographical Errors in Tax Invoices and E-way Bills Don't Justify Harsh Penalties Under CGST Act Section 129(1)(b)
Case-Laws
GST
The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of HR-58C-4623), goods should be released under Section 129(1)(a) rather than 129(1)(b) of the CGST Act. Following precedent established in Halder Enterprises v. State of U.P. & others and the circ
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