Mahalakshmi Packagers Manufacture Vs ACST&E-cum-Proper Officer
Date: February 14, 2020
Subject Matter
Mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one
Summary
As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one. Therefore, the appeal of the appellant is accepted and the order of the A…
1. At the outset, I would like to make it clear 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 provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act would als…