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Wrong PIN Code on GST Invoice Not a Valid Reason for GST Detention: Allahabad HC

Case Law Details

Case Name
Ashok Kumar Maganbhai Patel Vs State of UP and 3 others (Allahabad High Court)
Date of Judgement/Order
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Advertisement Ashok Kumar Maganbhai Patel Vs State of UP and 3 others (Allahabad High Court) In the case of Ashok Kumar Maganbhai Patel vs State of UP and others, the Allahabad High Court addressed the legality of GST-related seizure and penalty under Section 129 of the CGST Act, 2017. The petitioner’s goods were in transit from Gujarat to West Bengal under a “bill to ship to” transaction, accompanied by a valid tax invoice, e-way bill, and railway receipt. The goods were seized solely because the PIN code of the consignee was incorrectly mentioned on the invoice, although the rest of...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,551

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