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Godrej Consumer Product Limited vs ACST & E
The petitioner mentioned approx distance and committed typographic error while generating E-way bill between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers.
As a result of this , a validity of one day has been calculated by the E-way bill portal instead of 20 days and the E-way bill subsequently got expired on the very next day i.e on 08.09.2018. The consignment was intercepted on dated 15th Sep, 2018 and thereby a tax penalty has been imposed u/s 129 of HPGST/CGST Act, 2019 for contravention of Rule 138.
The Appellate Authority ruled that,” As per the circumstantial evidence and as per the decision of honourable Kerala High Court, it appears that the mistake in entering distance in E-way bill is a typographic error and may be treated as a minor one.
Therefore, the appeal of the appellant is accepted and the order of the Assistant Commissioner State Taxes & Excise Cum proper officer Baddi Circle-II is set aside.
The detailed can be read here : Case file