Technical Error Without Any Financial Implications Do Not Attract Penalties: Allahabad High Court

The Allahabad High Court has held that mere technical errors under tax laws without any financial implications should not be grounds for imposition of penalties. While dealing with the case of goods not accompanying e-way bill, Justice Shekhar B. Saraf held, “Mere technical errors, without having any potential financial implications, should not be the grounds for imposition of penalties…