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2022 (9) TMI 262 - HC - GSTSeizure of goods alongwith vehicle - address on the E-way bill was mentioned at registered office of the consignee at Indore, instead of Bhopal - inadvertent error or not - HELD THAT:- The mistake in question being bonafide, this Court invoking the principle of parity, directs that the impugned orders dated 05.09.2019 (Annexure P/6) and 27.05.2019 (Annexure P/4) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Bhopal Division, Bhopal and 3, State Tax Officer, Anti Evasion Bureau, Bhopal respectively, are quashed. It is further directed that the respondents will be at liberty to consider the case of the petitioner for imposition of a minor penalty, while treating the mistake in question, to be a clerical mistake as per Circular dated 14.09.2018 bearing No.CBEC/20/16/03/2017-GST, issued by Ministry of Finance, Government of India. Petition allowed.
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