Section 129 of CGST Act, 2017 — Goods in Transit — The appellant consigned the goods and generated e-way bill on 07.09.2018 for transportation of goods from Puducherry to Himachal Pradesh. The Appellant mentioned all details correctly but wrongly mentioned distance as 20 Kms instead of 2000 Kms. As a result validity of one day has been calculated by the e-way portal instead of twenty days. The e-way bill got expired on next day i.e. on 08.09.2018. The consignment was intercepted on 15.09.2018 and tax/ penalty was imposed by the Respondent Authority.
Held that:- The Hon’ble Appellate Authority accepted the appeal and set aside the order of Revenue Authority and held that the mistake in entering distance in e-way bill is a typographical error and may be treated as minor one. The Appellate Authority further directed to refund the additional demand deposited by the Appellant and imposed a penalty of Rs. One Thousand only on the Appellant. — Godrej Consumer Products Ltd. Vs. ACST & E -Cum-Proper Officer Circle Baddi, HP  21 TAXLOK.COM 031 (Appellate Authority-HP)