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GST - Highlights / Catch Notes

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Levy of penalty - vehicle number in Part-B of the e-way bill was ...

GST

January 6, 2024

Levy of penalty - vehicle number in Part-B of the e-way bill was incorrect - minor typographical error - 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. - HC

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