Jharkhand HC Upholds GST Penalty Over Incorrect E-Way Bill Loading Point

Pratik Enterprises Vs Principal Commissioner (Jharkhand High Court)

Discrepancy in Loading Point Dooms GST Challenge: Jharkhand HC Upholds E-Way Bill Violation Penalty

The Jharkhand High Court dismissed a writ petition challenging a penalty imposed under Section 129 of the CGST Act, 2017 for discrepancy in the loading point declared in the E-Way Bill. The petitioner’s goods were detained during transit when authorities discovered—through driver statements and GPS data—that the actual loading point was different from the location mentioned in the E-Way

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