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HomeJudgementOffences and PenaltiesBonafide mistakes invokes the principles of parity and order was quashed.

Bonafide mistakes invokes the principles of parity and order was quashed.

Date:

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Case Details:

Particular Details
Case No. Writ Petition No. 6118 Of 2021
Case Name Technosteel Infraprojects Pvt Ltd v. The State Of Madhya Pradesh Through Principal Secretary
Court Madhya Pradesh High Court
Date of Judgement 30-03-2022
Citation GIG-CLS-0067

 

Issue – In the above case, while filing E-way bill, the petitioner had mistakenly mentioned the wrong address and respondent levied additional liability for payment of tax along with penalty.

Held – The case was already settled in the Robbins Tunnelling and Trenchless Technology (India) Pvt. Ltd (2021-TIOL-442-HC-MP-GST) and held that the mistake in question being bonofide this Court invoking the principle of parity, directs that the impugned orders dated 21.08.2018 and 30.10.2019 respectively are quashed.

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