Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Hindustan Herbal Cosmetics v. State of UP [Writ Tax No. 1400 of 2019 dated January 2, 2024] allowed the writ petition and set aside the orders imposing penalty on the ground that the typographical error of entering the wrong vehicle number in e-way bill upto three digits instead of permitted two digits as per the Circular No. 41/15/2018-GST dated April 13, 2018 and Circular No. 49/23/2018 dated June 21, 2018("the Circulars") is minor in nature and therefore, imposition of penalty is without jurisdiction and illegal in law.
Citation :
Writ Tax No. 1400 of 2019 dated January 2, 2024
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