HC held that a minor discrepancy in e-way bill invoice number ...

Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Error Deemed Immaterial Under Section 129 Transport Rules

April 10, 2025

Case Laws GST HC

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' quality, quantity, or items between accompanying documents. Referencing administrative circular guidance, the court determined the technical error was immaterial. The entire penalty proceedings were deemed legally unsustainable, and the petition was accordingly allowed, effectively quashing the punitive action against the transporter.

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HC held that a minor discrepancy in e-way bill invoice number ...

Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Error Deemed Immaterial Under Section 129 Transport Rules

April 10, 2025

Case Laws GST HC

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