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GST - Highlights / Catch Notes

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Detention of goods alongwith the vehicle - Selection of the ODC ...

GST

May 4, 2022

Detention of goods alongwith the vehicle - Selection of the ODC vehicle type while generating e-Way Bill - clerical/technical error or done intentionally - levy of penalty/tax under Section 129(1) for such clerical errors - having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, we would like to give the writ applicant some benefit of doubt. - HC

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