Hindustan Herbal Cosmetics Vs State of U.P
Date: January 1, 2024
Subject Matter
Typographical error in the e-way bill without any intention to evade tax cannot lead to imposition of penalty
Summary
The case involves a petitioner, a registered dealer who was penalized for a typographical error in the vehicle number mentioned in the e-way bill. Despite the error being minor and not indicative of an intention to evade tax, the authorities imposed…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This is an application under Article 226 of the Constitution of India wherein the petitioner assails the order passed by the Additional Commissioner Grade-2 (Appeal), Commercial Tax, Ghaziabad/respondent No.3 dated August 29, 2019 and the order of the imposition of the penalty dated May 24, 2018 passed by the Assistant Commercial, Commerci…