Change of Vehicle Resulted in Typographical Error on GST E-way Bill, No Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3)

Mere technical errors, without having any potential financial implications, should not be the grounds for imposition of penalties. The underlying philosophy is to maintain a fair and just tax system, where penalties are proportionate to the gravity of the offence
Vehicle Resulted - Typographical Error - GST E-way Bill - Intention to Evade Tax - Allahabad HC - Penalty - taxscan

“It is a fact that the burden of proof lies on the petitioner in certain cases to show that there was no evasion of tax. However, when the error in the documents is only that of a clerical or typographical error, the initial burden of proof lies on the department to show there was intention…

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