Minor penalty to be levied if discrepancy in date of invoice due to default in computer: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 18 July, 2022
Latest from Taxmann
Case Details: Greenlights Power Solutions v. State Tax Officer - [2022] 140 taxmann.com 295 (Kerala)
Judiciary and Counsel Details
-
- Bechu Kurian Thomas, J.
- Binu & Gigimon Issac, Advs. for the Petitioner.
- Smt. M.M. Jasmin, Govt. Pleader for the Respondent.
Facts of the Case
The petitioner was carrying business of electrical contract works. In connection with the work of a hospital, some goods were transported through a vehicle after paying the required tax. During the course of transportation, the goods were detained on noticing an irregularity in the e-way bill and invoice.
It filed writ petition against the detention order levying interest & penalty and submitted that though the goods were being transported on 02-03-2021 (2nd March, 2021) but the invoice mentioned the date as 3-2-2021 (3rd February, 2021) due to the default computer formatting system. Instead of day-month-year (dd-mm-yyyy) formatting for the Indian system, the computer-generated bill provided for a month-day-year (mm-dd-yyyy) format.
High Court Held
The Honorable High Court observed that all other details in invoice and e-Way Bill including nature of goods transported, details of consignor and consignee, GSTIN of supplier and recipient, place of delivery, invoice number, value of goods, HSN code, vehicle number etc. were correct and there was no discrepancy. The error noticed was insignificant and not of any consequence for invoking power to impose tax and penalty. Therefore, only minor penalty would be levied and tax and penalty imposed under section 129 of CGST Act was liable to be set aside.
List of Cases Reviewed
-
- R.K. Motors v. State Tax Officer [2019] 102 taxmann.com 337/72 GST 501 (Mad.) (para 12) followed.
List of Cases Referred to
-
- Asstt. Commissioner of State Tax v. Commercial Steel Ltd. [2021] 130 taxmann.com 180/88 GST 799 (SC) (para 6)
- R.K. Motors v. State Tax Officer [2019] 102 taxmann.com 337/72 GST 501 (Mad.) (para 12).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
