{"id":69720,"date":"2024-08-01T08:33:53","date_gmt":"2024-08-01T03:03:53","guid":{"rendered":""},"modified":"2024-08-01T08:33:53","modified_gmt":"2024-08-01T03:03:53","slug":"court-overturns-gst-penalty-for-minor-address-discrepancy-citing-unjust-burden-on-compliant-taxpayers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69720","title":{"rendered":"Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers."},"content":{"rendered":"<p>Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.Case-LawsGSTLevy 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69720\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69720","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69720","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69720"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69720\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}