Section 129 of the CGST Act, 2017 — Goods in Transit ––-The petitioner challenged the orders order dated 24.06.2019 and 31.10.2019. While delivering goods, the petitioner in the E way bill mentioned its own details, instead of the consignor and accordingly, the respondent proceeded under Section 129 of Act. The counsel for petitioner submitted that generation of e-way bill in the name of petitioner was a bona fide mistake and, the same was typographical/clerical error. The court observed that the issue raised in the present petition, has already been decided vide order dated 04.02.2021. The mistake in question is bonafide.

Held that:-The Hon’ble High Court quashed the impugned orders dated 24.06.2019 and 31.10.2019. Further directed that the respondents will be at liberty to consider the case of the petitioner for imposition of a minor penalty, while treating the mistake in question, to be a clerical mistake as per Circular dated 14.09.2018 bearing No. CBEC/20/16/03/2017-GST.