The Kerala High Court has held that the bonafide errors in the e-way bill formats would attract minor penalty under the GST law. The petitioner/assessee, M/s Greenlights Power Solutions, has a valid GST registration and carries on business in electrical contract work. In connection with the work of a hospital in Assam, some goods were transported by a vehicle after paying the required tax. During the course of transportation from Ernakulam, the goods were intercepted by the department, who detained the goods under section 129 of the Central Goods and Service Tax Act, 2017 on noticing an irregularity in the e-way bill.
Source Taxscan
