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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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...





