Recently, the Allahabad High Court stated that a typographical error in e-way bill without any material to substantiate the intention to evade tax cannot lead to imposition of penalty. The bench of Justice Shekhar B. Saraf was dealing with the application challenging the order passed by the Additional Commissioner Grade-2, Commercial Tax, Ghaziabad and the
Section 129 GST Act | Typographical Error in E-Way Bill Without Any Material to Substantiate the Intention to Evade Tax Cannot Lead to Imposition of Penalty: Allahabad HC
