E-Way Bill PIN Code Error Insufficient for Seizure Under GST Law: Allahabad HC

Rc Sales And Services Vs State of Uttar Pradesh And 2 Others (Allahabad High Court) The Allahabad High Court allowed the writ petition and quashed the seizure and penalty orders dated 22.06.2023 and 30.07.2024 passed under Section 129 of the CGST Act. The petitioner, a proprietorship firm registered under GST and engaged in the business of threshing and crushing machinery, had supplied goods pursuant to a “bill to–ship to” transaction. A tax invoice dated 14.06.2023, a valid e-way bill, and other transport documents accompanied the consignment. During transit, the goods were intercepted ...