2025-VIL-1346-MP
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SGST High Court Cases

GST – Bonafide Mistake or malafide intention, Imposition of penalty for error destination in E-Way Bill - Petitioner transferred goods from one warehouse to another warehouse. While the consignment notes and invoices correctly mentioned the destination, the E-way bill mentioned wrong destination due to a clerical error – Authorities imposed penalty under Section 129 of the MPGST Act, 2017 for the discrepancy in the E-way bill - Whether the imposition of 100% penalty under Section 129 of the MP GST Act, 2017 is justified where the error in the E-way bill was a bona fide clerical mistake and the tax had already been paid by the petitioner - HELD - In consignment bills as well as invoices, the correct address of consigner and consignee was mentioned, but only in the E-way bill, the address was wrongly typed as "location at Indore" in place of "location at Jabalpur". If there had been any mistake in the E-way bill, the same could have been noticed by the petitioner within four days, however, no steps were taken to correct the said mistake. The petitioner had sufficient time to correct the error in the E-way bill, but failed to do so – Further, in the present case, the consigner and consignee are both the same; therefore, there can't be an inadvertent mistake in mentioning the address. Every time it cannot be said that there can be a bonafide error in mentioning the address in the E-way bills - The E-way bill could have been used multiple times along with several consignment bills and invoices. The petitioner has not produced any other supporting document to show that these goods were booked and transported for the warehouse at Jabalpur. The office record could have been filed in support of the plea taken by the petitioner that these goods were actually booked for the warehouse at Jabalpur and not for Indore; therefore, in the absence of any other evidence, it cannot be treated as a bona fide mistake – The writ petition is dismissed
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