Mistake in entering distance in E-way bill is a minor typographic error
Relevant Extract of Order is as given below:
7. As per the circumstantial evidence and as per the decision of Hon’ble Kerala High Court , it appears that the mistake in entering distance in E- way bill is a typographic error and may be treated as a minor. Therefore, the appeal of the appellant is accepted and the order of the Assistant Commissioner State Taxes & Excise – Cum proper officer Baddi Circle-II is set aside. The additional demand of Rs. 1,54 ,798/ (IGST-77,399/- + penalty INR 77, 399/-) deposited by the appellant may be refunded and the penalty of Rs. 500/ – under SGST and Rs. 500/ – under CGST u/s 125 of CGST/ HPGST Act, 2017 is imposed on the Appellant in accordance to CBIC Circular No. 64/ 38/ 2018-GST, dated 14th Sep 2018 and the State Circular no. 12-25/ 2018-19-EXN GST-(575) – 6009 – 6026 dated 13th March 2019. The judgment in this case was reserved on 04-01-2020 and is released today.
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Tags : Judgement, GST, Advance Ruling
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