Breif Issue :
Facts & Issue of the case
The supplier had issued invoice No. PY0322001529 and handed over said goods to Transporter for transporting the same from Puducherry to Himachal Pradesh by truck no. TN29BV9831 by generating E way Bill No. PY0322001529.
The inspection team intercepted and detained the vehicle by alleging expired e-way Bill. The appellant explained that due to typographical error while generating the E-way bill distance 20KM instead of 2000 KM.
Decision:
Appealed Authority expressed that, due to a typographic error while generating E-way bill, the petitioner mentioned approx. distance as 20 Kilometers instead of 2000 Kilometers. As a result, the E-way bill subsequently got expired on the very next day.
Typographic error may be treated as a minor one. Therefore, the appeal of the appellant is accepted, and the order is set aside, and demand and penalty may be refunded.
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