Kamlesh Kumar Vs State Tax Officer
Date: July 14, 2026
Subject Matter
E-Way Bill Typographical Error Does Not Warrant Penalty Under Section 129 of CGST/SGST Act
Summary
The Uttarakhand High Court allowed the writ petition, quashing a penalty of Rs. 10,67,450/- imposed under Section 129 of the CGST/SGST Act. The Court held that a mere typographical error or inadvertent mismatch in e-way bill numbers on a tax invoice,…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT 1. The present writ petition has been filed assailing the order dated 10.09.2023, passed by the respondent imposing penalty of Rs.10,67,450/- on the petitioner in exercise of power under Section 129 of the CGST/ SGST Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. 2. The case of the Department is that it i…