Seizure and Penalty Under Section 129 CGST Quashed for Mere Wrong PIN Code in E-Way Bill
Case-Laws
GST
HC examined seizure of goods and penalty imposed u/s 129 CGST Act on the ground that the tax invoice mentioned an incorrect PIN code for the “ship to” address in a bill-to-ship-to transaction from Gujarat to West Bengal. The HC noted that the consignee's address was otherwise correct, all prescribed documents accompanied the consignment, and no other discrepancy or irregularity was fou
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