Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set aside

Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set asideCase-LawsGSTDetention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accom

Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set aside
Case-Laws
GST
Detention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accompanied by a valid tax invoice and valid e-way bill. The First Appellate Authority accepted the taxpayer's explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no int

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