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2024 (2) TMI 419 - BOMBAY HIGH COURTTax demand which is 1817 times what was really due and payable - error in the E-way bill or not - inadvertent mistake or not - HELD THAT:- It appears that there is a clear error in the punching and because of which the system calculated a tax amount which was certainly not commensurate with the actual E-way bill when the tax amount was only Rs. 3081/-. Considering these issues, an appropriate decision could have been taken by the Designated Officer in consultation with the higher authorities - following the principles as discussed in the decision of this Court in Star Engineers (I) Pvt. Ltd. [2023 (12) TMI 729 - BOMBAY HIGH COURT], it is opined that the Petitioner needs to be permitted to correct the bonafide mistakes, more particularly considering that there is no loss of revenue to the Department. It is deemed appropriate to dispose of this Petition - petition disposed off.
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