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2020 (3) TMI 722 - Commissioner - GSTInvocation of proceedings u/s 129 of the CGST/HPGST Act - vehicle number was written wrong in E-way Bill and rightly on invoice issued by the appellant - HELD THAT:- It is revealed that due to a typographic error by the consignee while issuing tax invoice and generating E-way Bill, the Vehicle No. HP-17B1790 has been mentioned instead of the Vehicle No. HP-17B-4290 on both tax invoice and as well as in E-way Bill. Apart from this there is no dispute on quantity/quality of goods in question and validity of E-way Bill. The consignment was intercepted on dated 4th Dec., 2018 and thereby a tax/ penalty has been imposed under Section 129(3) of HPGST/CGST Act, 2017 for contravention of HPGST Rule, 138. As per the facts in hand it appears that the mistake of two digits while entering vehicle no. in invoice and E-way Bill is a typographic error and may be treated as a minor one. Therefore, the appeal of the appellant is accepted and the order of the Assistant Commissioner State Taxes & Excise-Cum proper officer Paonta Circle-Il is set aside. The additional demand of ₹ 57,708/- deposited by the appellant may be refunded and the penalty of ₹ 500/- under SGST and ₹ 500/- under CGST u/s. 125 of CGST/HPGST Act, 2017 is imposed on the Appellant in accordance to CBIC Circular No. 64/38/2018-GST, dated 14th Sep., 2018 and the state Circular No. 12-25/2018-19-EXN-GST-(575)6009-6026, dated 13th March, 2019. The judgment in this case was reserved on 21-1-2020 and is released.
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