Goods detained over wrong “ship to” PIN code on e-way bill; Section 129 detention and penalty orders quashed.

Goods detained over wrong “ship to” PIN code on e-way bill; Section 129 detention and penalty orders quashed.Case-LawsGSTProceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the “sh

Goods detained over wrong “ship to” PIN code on e-way bill; Section 129 detention and penalty orders quashed.
Case-Laws
GST
Proceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the “ship to” location, though the consignee details and destination (Samastipur, Bihar) were otherwise correctly stated and the goods were accompanied by requisite documents including tax invoice, e-way bill and GR. Applying the legal posi

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