The principal grievance of the petitioner is that respondent has proceeded to levy and collect tax as well as penalty under GST only on account of a clerical error in e-way bill
Section 129 of the CGST Act, 2017— Goods In Transit -- The petitioner’s counsel submitted that the vide the impugned order dated 17.12.2020, respondent has proceeded to levy and collect tax as well as penalty, although, GST was already paid, only on account of a clerical error, which crept in the e-way bill- inasmuch as the incorrect number of bill of entry was mentioned therein.
Held that:- The Hon’ble High Court issued notice and listed the matter on 24.08.2021.
The principal grievance of the petitioner is that respondent has proceeded to levy and collect tax as well as penalty under GST only on account of a clerical error in e-way bill
Section 129 of the CGST Act, 2017— Goods In Transit -- The petitioner’s counsel submitted that the vide the impugned order dated 17.12.2020, respondent has proceeded to levy and collect tax as well as penalty, although, GST was already paid, only on account of a clerical error, which crept in the e-way bill- inasmuch as the incorrect number of bill of entry was mentioned therein.
Held that:- The Hon’ble High Court issued notice and listed the matter on 24.08.2021.