{"id":74736,"date":"2026-01-03T13:40:12","date_gmt":"2026-01-03T08:10:12","guid":{"rendered":""},"modified":"2026-01-03T13:40:12","modified_gmt":"2026-01-03T08:10:12","slug":"detention-and-penalty-for-unloading-goods-at-unregistered-extra-business-site-with-valid-invoice-e-way-bill-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74736","title":{"rendered":"Detention and penalty for unloading goods at unregistered extra business site with valid invoice\/e-way bill; set aside"},"content":{"rendered":"<p>Detention and penalty for unloading goods at unregistered extra business site with valid invoice\/e-way bill; set aside<br \/>Case-Laws<br \/>GST<br \/>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&#39;s explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no int<\/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=95700\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74736","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74736","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=74736"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74736\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}