Godrej Consumer Products Ltd. Vs ACST&E
Date: February 11, 2020
Subject Matter
Typographic error in entering distance in E-way bill to be treated as a minor mistake attracting general penalty u/s 125
Summary
Due to a typographic error while generating E-way bill, the petitioner mentioned approx distance between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers. As a result, a validity of one day has been calculated by the E-way b…
1. At the outset, I would like to make it clear that that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provision. Therefore, unless a mention is specifically made to such dissimilar provision, a reference to the HPGST Act would also m…