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PJ/Case Law/2018-2019/3537

No penalty can be levied for minor errors in e-Way bill when taxes have been paid correctly
The Kerala High Court has held that penalty cannot be levied under the GST on the ground of genuine human errors in the E-Way Bill.
The petitioner first generated E-Way Bill wherein the place of delivery was mentioned as ‘Payhanamthitta’ instead of ‘Pathanamthitta’. After realizing the mistake, the e-Way bill was cancelled and the petitioner generated another e-Way bill. However, the value of the goods was mentioned as Rs.388220/- instead of Rs.3882200.
During the consignment, the petitioner’s goods have been detained on account of discrepancy in the e-Way bill. Consequently, a penalty was imposed on the petitioners. After hearing both the sides, Justice A Muhamed Mustaque observed that if a human error which can be seen on the naked eye is detected; such human error cannot be capitalized for penalization.
Further it said that, on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in first e-Way bill, the vehicle and the goods shall be released on executing a simple bond. However, if it is found that the that IGST has not been paid according to the value shown in the first e-Way bill, detained goods and vehicle need be released only on furnishing bank guarantee.
While concluding, the Court added that if on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle, and the goods shall be released to the petitioner on executing a simple bond.
Typing mistakes on e-Way bill where actually full and correct tax has been paid should not lead to detention of goods along with levy of penalty by the officers. The Government should issue clear instructions on this to the Tax Department so that businesses are not troubled for minor silly mistakes

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