{"id":71117,"date":"2025-03-12T09:06:25","date_gmt":"2025-03-12T03:36:25","guid":{"rendered":""},"modified":"2025-03-12T09:06:25","modified_gmt":"2025-03-12T03:36:25","slug":"minor-typographical-errors-in-tax-invoices-and-e-way-bills-don-39-t-justify-harsh-penalties-under-cgst-act-section-129-1-b","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71117","title":{"rendered":"Minor Typographical Errors in Tax Invoices and E-way Bills Don&#39;t Justify Harsh Penalties Under CGST Act Section 129(1)(b)"},"content":{"rendered":"<p>Minor Typographical Errors in Tax Invoices and E-way Bills Don&#39;t Justify Harsh Penalties Under CGST Act Section 129(1)(b)<br \/>Case-Laws<br \/>GST<br \/>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. &#038; others and the circ<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86473\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minor Typographical Errors in Tax Invoices and E-way Bills Don&#8217;t Justify Harsh Penalties Under CGST Act Section 129(1)(b)Case-LawsGSTThe HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71117","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71117"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71117\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}