Goods moved with e-way bill showing wrong destination address; refund claim rejected as repeated “errors” lacked supporting records
Case-Laws
GST
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mist
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