Facts of the Situation
The petitioner was in the business of producing and selling drinks made with fruit juice and other aerated water. It was transferring stock from its unit when a mobile squad stopped it and held the vehicle because the e-way bill listed the inaccurate vehicle number. The petitioner filed an appeal after the department issued the penalty, but it was denied. In opposition to the imposition of a fine and incarceration, it filed a writ petition.
Appeals Court Held
The Honorable High Court remarked that the stock transfer was not contested despite the incorrect vehicle number being included in the e-way bill in the current instance. Furthermore, the dealer had no intention of evading taxes, and the government had not provided any proof to support this. The Court added that incorrect vehicle numbers listed in e-way bills will be regarded as human error and that this was addressed in CBIC Circular Nos. 41/15/2018-GST and 49/23/2018-GST, both dated 13 April 2018 and 21 June 2018, respectively. As a result, it was decided that the impugned order was illegal and subject to being reversed.
