Order Date – 20 February 2025

Parties: M/S Vishnu Singh Vs State Of Up And 2 Others

Facts –

• The Petitioner, M/S Vishnu Singh, was transporting durapave bitumen, and the vehicle was intercepted due to a mismatch between the tax invoice number and the number mentioned in the e-way bill.
• Despite the petitioner providing the correct tax invoice and other valid documents, the authorities proceeded with the penalty, highlighting a dispute over a technical error versus regulatory compliance.

Issue –

• Whether tax and penalty can be imposed on mismatch in e-way bill due to human error?

Order –

• The Single Bench of Hon’ble High Court observed that once the authorities below have not pointed out any other mismatch relating to quality, quantity, items of goods, etc. as disclosed in the tax invoice, the error can be a genuine human error while generating the e-way bill. 
• Further, the record shows that no finding has been recorded with regard to intention to evade payment of tax, which is essential for levying penalty.  The human error, which has been committed while generating the e-way bill, cannot be the only ground for justifying initiation of proceedings under section 129 of the GST Act. 
• Hence the writ petition succeeds and is allowed.