Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.
Case-Laws
GST
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registrat
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