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

Please become a Premium member. If you are already a Premium member, login here to access the full content.