{"id":71312,"date":"2025-04-10T08:32:54","date_gmt":"2025-04-10T03:02:54","guid":{"rendered":""},"modified":"2025-04-10T08:32:54","modified_gmt":"2025-04-10T03:02:54","slug":"minor-invoice-number-mismatch-does-not-justify-penalty-technical-error-deemed-immaterial-under-section-129-transport-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71312","title":{"rendered":"Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Error Deemed Immaterial Under Section 129 Transport Rules"},"content":{"rendered":"<p>Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Error Deemed Immaterial Under Section 129 Transport Rules<br \/>Case-Laws<br \/>GST<br \/>HC held that a minor discrepancy in e-way bill invoice number (3096 instead of 3063) does not warrant penalty proceedings under Section 129. The record confirmed no substantive differences in goods&#39; quality, quantity, or items between accompanying documents. Referencing administrative circular guidance, the court determined the technical error was imm<\/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=87331\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Error Deemed Immaterial Under Section 129 Transport RulesCase-LawsGSTHC held that a minor discrepancy in e-way bill invoice number (3096 instead of 3063) does not warrant penalty proceeding<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71312","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71312","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=71312"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71312\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}