Section 129 penalty paid for waybill pincode mistake

[Piyush Pattanaik]

Dear sir/madam

My vehicle was detained because of the shipping address mistake.

My driver provided bill, waybill, e invoice.

We even corrected the ewaybill afterward as there was no intent to evade taxes.

The material was loaded from the brand itself and just mistakenly I had not mentioned the shipping address.

Is there any chance that I can opeal and try to prove that it was not an attempt to evade taxes, and ask for some penalty relaxation.

Thanks  

[Sadanand Bulbule]

Levy of penalty under Section 129 for such human errors is absolutely unwaarnted.  It is worth to file an appeal under Section 107.

Refer; 2025 (8) TMI 1459-Allahabad High Court judgement

[Ganeshan Kalyani]

Yes you can prove with other documents justifying the correct delivery address.

[Shilpi Jain]

You can consider filing appeal with relevant docs and facts to substantiate.

AI Summary

Section 129 penalty for waybill pincode errors can be challenged by appeal under Section 107 with documentary proof. Penalty under Section 129 for goods detention may be contested where a waybill/pincode error was inadvertent and later corrected; taxpayers should supply the corrected ewaybill and corroborative documents proving the correct delivery address and absence of intent to evade tax, and pursue an appeal under Section 107 to seek penalty consideration.