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Genuine Human errors in E-way bill cannot result in penalty

Shanti Prime Publication Pvt. Ltd. Goods in Transit — The petitioner's goods were detained on account of discrepancy in e-Way bill. The value of the goods was mentioned as Rs.388220/- instead of Rs.3882200. Taking exception to this e-Way bill, goods were detained. If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Writ petition disposed of holding that on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle and the goods shall be released to the petitioner on executing a simple bond. However, if it is found that the petitioner had not paid the IGST according to the value shown in Ext.P4, the petitioner's goods and vehicle need be released only on furnishing bank guarantee. — Rai Prexim India Private Limited Vs. State of Kerala Represented By Its Secretary (Taxes), Thiruvananthapuram, The Commissioner of State GST Kerala State Goods And Service Tax Department, Thiruvananthapuram, Assistant State Tax Officer Squad No. Vii, Kerala State Goods And Service Tax Department, Palakkad, Amity Rock Products Pvt. Ltd., The Union Of India Represented By The Secretary (Revenue) , New Delhi, Goods And Service Tax Council Through Its Chairperson, Department Of Finance, New Delhi, Goods And Service Tax Network Through Its Chairman, East Wing, New Delhi, And Chief Commissioner Of Central Taxes Central Gst Office, Keralad [2018] 7 TAXLOK.COM 006 (Ker)