The Kerala High Court observed that the difference in the address shown in Invoice and E-way bill is just a clerical mistake and not a serious mistake.
In the case of M.R. Traders vs. State of Kerala, it was observed that the respondent must take into consideration the contention of the petitioner that the error pointed out by the respondent pertaining to the difference in the address shown in invoice and e-way bill is only a clerical mistake and not the serious mistake which should justify the detention and penalty proceedings.
The petitioner namely M.R. Traders is engaged in the business of the timber and timber products. The petitioner in the due course of business generated a tax invoice pertaining to the supply of timber from Karnataka to Kerala. In order to transport the goods from one state to another, the petitioner generated the e-way bill keeping in mind the process of law.
However, the petitioner opened a new branch, which was in the process to be updated, and the site was showing that it was ‘processing’. While the e-way bill has generated the petitioner was under the assumption that the address would automatically appear in the e-way bill, and on the basis of assumption, the bill was handed to the driver of the vehicle.
As a consequence when the authority noted that there was a difference in the address shown in the Invoice and E-way bill, they seized the vehicle.
The issue raised in this case was whether the difference in the address shown in the invoice and the e-way bill is only a clerical mistake or the serious mistake?
The Single Bench of High Court of Kerala comprising of Justice Alexander Thomas held that the difference in the address shown in Invoice and E-way bill is just a clerical mistake and not a serious mistake.
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