https://www.taxtmi.com/caselaws?id=421086 The HC held that minor discrepancies in invoice and e-way bill dates, which do not affect tax liability or the nature of goods, cannot justify detention of goods or imposition of tax and penalty under section 129(3) of the CGST Act. The Court found the discrepancy in invoice date to be insignificant and in line with Circular No.64/38/2018, which mandates leniency for such minor errors. The penalty and tax imposed were deemed perverse and illegal. Consequently, the petition was allowed, directing release of the goods and Bank Guarantee. en-us Wed, 06 Apr 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421086 The HC held that minor discrepancies in invoice and e-way bill dates, which do not affect tax liability or the nature of goods, cannot justify detention of goods or imposition of tax and penalty under section 129(3) of the CGST Act. The Court found the discrepancy in invoice date to be insignificant and in line with Circular No.64/38/2018, which mandates leniency for such minor errors. The penalty and tax imposed were deemed perverse and illegal. Consequently, the petition was allowed, directing release of the goods and Bank Guarantee. Case-Laws GST Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421086