When CGST and SGST were incorrectly shown in tax invoice while e-way bill contained IGST as type of tax correctly, department should verify whether for mistake committed, penalty could be imposed.
Kerala High Court in S.P. Traders vs Assistant State Tax Officer (2023) 7 GSTL 57
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Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification