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Since the appellant himself admitted their mistake by not correcting the vehicle number and accompanied the E-way bill with wrong vehicle number along with the goods. They are liable for a penalty under Section 125 of the CGST Act, 2017.

Goods in transit— In the instant case, the appellant has submitted copies of both the invoices along with E-way Bills mentioning there in all details in Part A except the corrected vehicle number in Part-B which they himself admitted that they could not change the vehicle number which is a technical error and which was not mandatory because the movement of vehicle was within the 50 Km area. Held that— Since the appellant himself admitted their mistake by not correcting the vehicle number and accompanied the E-way bill with wrong vehicle number along with the goods. They are liable for a penalty under Section 125 of the CGST Act, 2017. I hereby set aside the impugned order passed by the adjudicating authority and allow the appeal filed by the appellant. I impose a penalty of Rs,25,000/-(Rupees Twenty Five Thousand only) under Section 125 of the CGST Act, 2017 on the appellant.