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2024 (3) TMI 335 - HC - GSTLevy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - HELD THAT:- There is definitely an error with regard to typing of the document/invoice number and there is a difference of four digits instead of the permitted two digits (as per the government circular) as submitted by the learned Additional Chief Standing Counsel. However, law is not to remain in a vacuum and has to be applied equitably in appropriate cases. A typographical error in the e-way bill without any further material to substantiate the intention to evade tax should not and cannot lead to imposition of penalty. In the case of M/s. Varun Beverages Limited [2023 (2) TMI 133 - ALLAHABAD HIGH COURT] there was a typographical error in the e-way bill of 4 letters (HR – 73). In the present case, instead of ‘0401’, ‘2224’ was incorrectly entered into the e-way bill which clearly appears to be a typographical error. In certain cases where lapses by the dealers are major, it may be deemed that there is an intention to evade tax but not so in every case. Typically when the error is a minor error of the nature found in this particular case, the imposition of penalty under Section 129 of the Act is without jurisdiction and illegal in law - petition allowed.
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