google-site-verification=NPJ1Hg9FvVuCvHJPX3hePER6PNkTZEAzBSif02XK-Ns
top of page
Writer's pictureCA Hemant Singhal

No penalty for mere clerical error in E way Bill: GST Appellate Authority

Updated: Sep 25, 2021

Case Name: Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)

Appeal Number: APL-02-08/18

Date of Judgement/Order: 31/10/2019

Related Assessment Year: 2018-19



Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)

Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e waybill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State-Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018 quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.




Comments


bottom of page