Amara Raja Batteries Limited Vs State of Madhya Pradesh
Date: December 9, 2025
Subject Matter
Uncorrected E-way Bill Destination Error Not a Bona Fide Mistake; Section 129 Penalty Upheld
Summary
The High Court dismissed the petition seeking a refund of a penalty imposed under Section 129 of the M.P. Goods and Services Tax Act, 2017. The Court found that a clerical error in the E-way bill's destination address, which remained uncorrected for…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT The petitioner has filed present petition under Article 226 of the Constitution of India, challenging the notice dated 01.03.2019 issued by the respondent No.4/State Tax Officer and order dated 18.12.2019 passed in Appeal No.183/2019 by the respondent No.3/Joint Commissioner, State Tax cum Appellate Officer, State GST, whereby the appeal…