Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Hawkins Cookers Ltd. v. State of UP [Writ Tax No. 739 of 2020 dated February 12, 2024] set aside the penalty errors and held that, typographical or clerical error in e-way bill is not a ground for imposition of penalty when most of the required documents are accompanied with the goods supplied.
Citation :
Writ Tax No. 739 of 2020 dated February 12, 2024
The Hon'ble Allahabad High Court in the case of Hawkins Cookers Ltd. v. State of UP [Writ Tax No. 739 of 2020 dated February 12, 2024] set aside the penalty errors and held that, typographical or clerical error in e-way bill is not a ground for imposition of penalty when most of the required documents are accompanied with the goods supplied.
Hawkins Cookers Ltd ("the Petitioner") is engaged in the business of manufacturing and selling pressure cookers under the brand name Hawkins. The Petitioner purchased/transferred stock of various parts/raw materials for manufacturing of pressure cooker from outside the state of UP where the Petitioner factory is located. E-way bills were issued by the Supplier wherein out of 8 e-way bills issued, only four e-way bills correct place of supply the Petitioner was mentioned. Thereafter, penalty was imposed by the Revenue Department ("the Respondent") vide penalty order dated February 14, 2020, and appellate order dated October 13, 2020 ("the Impugned Orders").
Aggrieved by the Impugned Orders, the Petitioner filed writ petition for quashing of the Impugned Orders on the ground that, the said mistakes committed were clerical and typographical errors.
Whether typographical or clerical error in e-way bill is a ground for imposition of penalty?
The Hon'ble Allahabad High Court in the case of Writ Tax No. 739 of 2020held as under:
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)
LIVE Form 10 B and Form 10BB: Handle Tax Audit Reports of Charitable Organizations(with recording)