Rai Prexim India Private Limited Vs State Of Kerala
Date: December 4, 2018
Subject Matter
Penalty cannot be levied for genuine human errors while preparing the E-Way Bill
Summary
The petitioner’s goods have been detained on account of discrepancy in e-Way bill. The first e-Way bill generated by the petitioner is produced as Ext.P4. Therein, the place of delivery was mentioned as ‘Payhanamthitta, Kerala – 686…
The petitioner’s goods have been detained on account of discrepancy in e-Way bill. The first e-Way bill generated by the petitioner is produced as Ext.P4. Therein, the place of delivery was mentioned as ‘Payhanamthitta, Kerala – 686547’. The value of the goods is shown as Rs.3882200/-. Noting that the mention of place of delivery as ‘Payhanamthitta’ is a mistake…