{"id":77234,"date":"2026-11-03T09:23:34","date_gmt":"2026-11-03T09:23:34","guid":{"rendered":""},"modified":"2026-11-03T09:23:34","modified_gmt":"2026-11-03T09:23:34","slug":"non-consecutive-gst-invoice-numbers-alone-do-not-justify-detention-or-severe-penalties-for-documented-transactions-without-tax-evasion","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77234","title":{"rendered":"Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion."},"content":{"rendered":"<p>Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion.<br \/>Case-Laws<br \/>GST<br \/>Non-consecutive invoice numbering under rule 46(b) is a technical irregularity that does not by itself make a duly documented movement of goods unlawful or untaxed. Detention and penalty under section 129(3) are not justified for a bona fide numbering lapse where transport documents are valid, the goods match their recorded quantity and description, and no tax evasion or revenue loss is established. Section 125 is the potential general penalty route for such an infraction, although the required deliberate non-compliance was absent. The transaction between registered dealers was recorded in their accounts and was revenue-neutral.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105751\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion.Case-LawsGSTNon-consecutive invoice numbering under rule 46(b) is a technical irregularity that does not by itself ma&#8230;<\/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-77234","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77234","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=77234"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77234\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}