HC : Detention untenable for mere mention of wrong value in E-way bill where IGST paid correctly

HC holds that goods cannot be detained for discrepancy in e-Way bill if IGST have been paid in accordance with the value as shown in the original bill; Observes that upon observing that a wrong place of delivery was mentioned by mistake, petitioner cancelled the original e-Way bill and generated another bill however, wrong value of goods got mentioned; Rules that, “If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penali...