E-way bill discrepancies: minor document errors should attract penalty but not detention in specified cases. The Commissioner clarifies that where consignments are accompanied by an invoice or other specified document and a valid e-way bill, detention and seizure proceedings should not be initiated for limited inadvertent discrepancies-such as minor name spelling errors with correct GSTIN; PIN code mistakes not affecting e-way bill validity; minor address locality errors; one or two digit errors in document or vehicle numbers; and limited HSN digit inaccuracies where the first two digits and tax rate are correct-and that such consignments should attract the statutory penalty recorded in the prescribed adjudication form, with weekly reporting of non detention cases.