Penalty for minor discrepancy in address between Tax invoice and e-way bill not justifiable: Madras HC

Jindal Pipes Limited Vs Deputy State Tax Officer (Int) (Madras High Court) Madras High Court held that the imposition of penalty for the minor discrepancy in the variance in the address in the Tax Invoices and the E-Way Bill would not justify the penalty under Section 129(5) of CGST Act. Facts- The petitioner is before this Court challenging the impugned order dated 05.09.2023, whereby, the penalty of Rs.8,74,036/- was imposed on the consignment carried in conveyance bearing No.KA01AM5532. The supplier from Bellari District has supplied the consignment of steel pipes to Tuticorin, namely H.V.C...