Fact: The petitioner, a trader, transported natural rubber after generating e-way bill with all the relevant records. But the consignment was seized by the State Tax Officer, Uttarakhand, the additional 11th respondent. The ground for detention is that in the e-way bill the distance between Kerala and the destination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms.
Petitioner Contention of law: The petitioner submits that this is a typographical error and it was noticed only when the 11th respondent intercepted the goods and inspected the documents. He further submits that the produce being transported is natural rubber and it has been in detention for the past ten days as its shelf life is very short, any further delay in the matter will render the whole consignment worthless and he insists that if this Court observes that the error in e-way bill is minor apart from being typographical, then it stands covered and exempted under the Circular No.64/38/2018-GST, dated September, 14 2018.
Held: The Hon’ble High Court of Kerala directs to release of seized goods, finds that just mention of distance as 280 kms instead of 2800 kms in the e-way bill a mere ‘typographical’ error just one zero missing. So, “the distance between Kerala and Uttarakhand is a matter of record and thus verifiable, holds that “This cannot be anything other than a typographical error, and a minor at that” Therefore writ petition is disposed off.