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

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 the address was ...