Mentioning wrong place of delivery in e-way bill was human error – High Court
July 27, 2024
GST, High Courts
In a recent judgment, the Hon'ble Allahabad High Court has quashed the penalty order u/s 129 of UPGST Act 2017 holding that mentioning wrong place of delivery in e-way bill was human error in the absence of finding of mens rea for evading payment of tax