Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to...

Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - The court concludes that the penalty imposition in this case, based on a typographical error in the e-way bill, lacks jurisdiction and is illegal. - Orders imposing penalties, are quashed and set aside. .....

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