Typo Error In E-Way Bill, Penalty Can't Be Imposed If There Is No Intention To Evade Tax: Allahabad High Court

In a significant ruling, the Allahabad High Court, under the jurisdiction of Justice Shekhar B. Saraf, has delivered a verdict favoring M/S. Hindustan Herbal Cosmetics, setting aside the penalty imposed by Goods and Service Tax (GST) authorities. The case, arising under the Goods and Service Tax Act, 2017, involved a meticulous examination of the circumstances surrounding a typographical error in the e-way bill related to the transportation of cosmetics by…