Fact of the case: The Competent Authority had seized the goods of the assessee under transport from Kanpur [Uttar Pradesh] to Udhamnagar [Uttrakhand] and the vehicle/truck on the ground that in the invoice, E-way bill and weigh slip truck number was mentioned being U.P. – 78 – DN 7983 instead of U.P. – 78 – DN 7938.
Held: The Hon’ble High court of Allahabad (“HC”) observed that, the mistake was due to inadvertent human error by the person who has prepared the documents including E-way bill, as the vehicle no. is mentioned by him what he has noticed in the tax invoice and further that he has mentioned the same in all other papers/documents subsequent to issuance of invoice. Therefore, in the interest of justice, HC directs the petitioner to furnish the indemnity bond to the extent of the amount of penalty asked/demanded and directed the authorities to release the goods and vehicle subsequently.
Citation: [2018] 98 taxmann.com 387 (Allahabad)