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

Appeal Section 129 GST penalty for goods detained due to incorrect e-waybill address using invoices and corrected e-waybill Goods detained due to an incorrect shipping address on the e-waybill led to imposition of a penalty under Section 129 GST; the consignor produced invoice, waybill and later corrected the e-waybill, asserting no intent to evade tax. Respondents advise that penalties for bona fide human errors are contestable and recommend filing an appeal under the relevant appellate provision, supported by documentary evidence (invoices, corrected e-waybill, delivery proofs) to demonstrate legitimate supply and lack of evasion and to seek penalty relaxation. Filing the statutory appeal with supporting facts and documents is the primary remedial step.