The Hon’ble High Court of Kerala vide its order dated 6th April 2022 in the matter of Greenlights Power Solutions Vs. State Tax Officer, Commissioner of Commercial Taxes in WP(C) NO. 7716 OF 2021 held that the error noticed in the instant case is insignificant and proceeding under Section 129 of the Act for such minor mistakes is not maintainable.
The Petitioner in the present case through an amendment has challenged the final order under Section 129(3) issued in Form MOV-09, imposing a tax of ₹ 27,540/- and an equivalent amount as penalty.
- The petitioner having a valid registration, is carrying on the business in electrical contract work and in connection to work of hospital at Assam, transported some goods through a vehicle after paying required tax.
- The goods were intercepted and detained by the respondent’s noticing discrepancy in the E-way bill regarding the date of invoice which was mentioned as 03.02.2021 instead of 02.03.2021.
- That during the pendency of the writ petition, the respondents issued an order in GST MOV – 09 under Section 129 (3) of the Act, imposing tax of Rs, 27,540/- and equivalent penalty for a mistake of date format in the E-way Bill.
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