High Court of Uttarakhand
Kamlesh Kumar v. State Tax Officer
For assessee
WRIT PETITION (M/S) NO. 3268 OF 2023
The ruling in brief
Where vehicle carrying aluminium roofing sheets was intercepted and discrepancy of truncated e-way bill numbers in invoices was explained as clerical error, with goods found matching declared documents and no evasion or undue benefit shown, penalty order under Section 129 could not be sustained and refund directed after applicable deduction as per circular dated 14 September 2018
Provisions considered
Section 129, read with sections 68 and 125, of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017