Home Case Index All Cases GST GST + HC GST - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 696 - HC - GSTPrinciples of parity - mistake while generating E-way bill - intent to evade or not - HELD THAT:- The issue in question which is being sought to be raised in the present petition, has already been decided in ROBBINS TUNNELLING AND TRENCHLESS TECHNOLOGY (INDIA) PVT. LTD. VERSUS THE STATE OF M.P. AND OTHERS [2021 (2) TMI 381 - MADHYA PRADESH HIGH COURT] by a Coordinate Bench, where it was held that the respondents are not justified in rejecting the appeal of the petitioner on the ground that the mistake committed while generating the E-way bill, was not a clerical error or a small mistake. In view of the above and the mistake in question being bonofide this Court invoking the principle of parity, directs that the impugned orders are quashed. 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 The writ petition is allowed.
|