Minor E-Way Bill Errors Can’t Trigger GST Action: Allahabad HC

U.S Metal Products Vs State of U P And 2 Others (Allahabad High Court)

In a significant ruling for businesses engaged in inter-state trade, the Allahabad High Court has quashed penalty orders against U.S. Metal Products, emphasizing that minor discrepancies in GST invoices or e-way bills should not lead to punitive action under Section 129 of the Central Goods and Services Tax (CGST) Act. The court’s decision, issued on [No Date Provided in Text], highlights the binding nature of departmental circulars on tax authorities.

The case centered on

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