Clerical Error in E-Way Bill Not Tax Evasion: Allahabad HC Quashes Penalty, Directs Refund with 4%...

The Allahabad High Court quashed a penalty and directed a refund with 4% interest, ruling that a "clerical error in an e-way bill is not tax evasion." The court observed that a minor, rectifiable error or omission in an e-way bill, such as a numerical mistake, does not automatically imply an intention to evade tax. It emphasized that penalties should only be imposed for genuine tax evasion attempts, not for mere clerical or technical errors, thereby providing relief to businesses facing arbitrary penalties.