Mere difference in Address in Invoice & E-way Bill not justify detention of Goods

M.R. Traders Vs Assistant State Tax Officer (Kerala High Court) Address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake and is not a serious mistake which should justify the detention and penalty proceedings. FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT The case set up in this W.P.(C.) is as follows : that the petitioner is a Partnership firm, registered under the Indian Partnership Act, 1932. The petitioner has GST registration in the State of Kerala as well as Karnataka. The GST registration allotted to the petitioner’s firm i...