Penalty u/s. 129(3) of CGST Act deleted as non-registration of additional place of business is procedural irregularity

Creamline Dairy Products Limited Vs State Tax Officer (Madras High Court)

Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside.

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