Levy of penalty u/s 129(5) of GST Act for discrepancy between ...

Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.

August 1, 2024

Case Laws GST HC

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 registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.

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Levy of penalty u/s 129(5) of GST Act for discrepancy between ...

Court Overturns GST Penalty for Minor Address Discrepancy, Citing Unjust Burden on Compliant Taxpayers.

August 1, 2024

Case Laws GST HC

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