The Allahabad High Court in the case of M/S. Hindustan Herbal Cosmetics vs. State Of U.P. And 2 Others vide Order No. Writ Tax No. – 1400 of 2019 dated 02.01.2024, has held that Penalty is not imposable where wrong vehicle number was mentioned in the e-way bill as it was merely a typographical error.
Penalty for wrong e-way bill
Pushkar Mer 