E-way bill invoice number error by one digit cannot sustain detention proceedings where goods and documents are otherwise correct.

Proceedings under Section 129 of the CGST Act were unsustainable where the only defect in the e-way bill was a one-digit error in the invoice number and no discrepancy existed in the goods or accompanying documents. Circular No. 64/38/2018 states that proceedings should not be initiated for an error in one or two digits of the document number, and such circulars are binding on the authorities. The impugned orders were quashed in favour of the assessee.

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Issues: Whether proceedings under Section 129 of the Central Goods and Services Tax Act, 2017 could be sustained where the only discrepancy in the e-way bill was a wrong invoice number by one digit and no other defect in the goods or accompanying documents was found.

Analysis: The goods were intercepted in transit and the only discrepancy noticed was that the e-way bill mentioned invoice number 3096 instead of 3063. No discrepancy was found in the quality, quantity, or description of goods. Circular No. 64/38/2018 dated 14.09.2018 specifically states that proceedings under Section 129 may not be initiated where there is an error in one or two digits of the document number mentioned in the e-way bill. Such circulars are binding on the authorities.

Conclusion: The proceedings under Section 129 were unsustainable and the impugned orders were liable to be quashed in favour of the assessee.

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