No penalty for non-mention of dispatch address in e-way bill if no intention to evade tax

Sangeeta Jain Vs Union of India and 3 Others (Allahabad High Court) It held: (i) the goods mentioned in the invoice and e-way bill matched; in terms of quantity and value; the non-mention of dispatch address is a minor breach not inviting provisions of section 129 The petitioner is a dealer registered in Maharashtra. It sold goods to a purchaser in Telangana. It sold goods from Delhi depot. The goods were intercepted, during transit, in Uttar Pradesh. An order came to be passed imposing penalty under section 129 of the CGST Act on the ground that the dispatch address of the goods is not menti...