A division bench of the Madhya Pradesh High court rendered the GST department to acknowledge levying the penalty on the taxpayer for the issue of the accidental human error in the E-way Bill. the applicant M/s Techno Steel Infraprojects is a private company who is involved in the business of steel as well as HT wires, entered into an agreement with one M/s Reva Engineering Pvt. Ltd. Jabalpur, for the supply of specific goods.
Under the agreement the, goods need to get delivered to the factory at Rewa. a tax invoice is created which shows the destination and the registration number of the vehicle. Hence the applicant generated the e-way bill which is needed to be carried within the consignment.
But the address on the e-way bill was written at the registered office of the consignee at Jabalpur, rather than Rewa, and hence the revenue authorities limited proceedings beneath section 129 of Central Goods and Service Tax Act, 2017 whose outcome will be issuing an order by which the liability of the additional tax and the penalty was levied with respect to the applicant and the petitioner with respect to the mentioned order was get refused.
The petitioner opposes the order specifying the mistake during generating the e-way bill was an accidental human error and there was no purpose to evade the liability of tax specifically when the same was the vehicle number who was transporting the goods.
The bench of Shri Justice Sheel Nagu & Shri Justice Maninder S. Bhatti has rendered the department to acknowledge the case of the applicant regarding the imposition of a minor penalty, while treating the mistake in question, to be a clerical error according to the Circular dated 14.09.2018 bearing No.CBEC\/20\/16\/03\/2017-GST, issued by Ministry of Finance, Government of India.
