21/10/2024
TaxMarvel GST Case Law Update ⏰
Minor typo errors in dates without evidence of intention to evade tax cannot justify penalty imposition. [Nanhey Mal Munna Lal Vs. Additional Commissioner (Allahabad High Court)]
Mere typographical errors in E-way Bill & Tax Invoice dates, without evidence of mens rea to evade tax, cannot justify penalty under GST law, especially when both parties have active GSTIN registrations.”
Hon’ble Allahabad High Court
The ground of mentioning wrong date in the E-way Bill cannot be drawn against the petitioner. Further, the material has been brought on record and that selling dealer is having active GSTIN which is not disputed by the respondents in the counter affidavit.
Furthermore, merely because the selling dealer has shown the office in some flat, will not entitle the respondents to draw any adverse inference against the petitioner until and unless, some cogent material has been brought on record
