https://www.taxtmi.com/caselaws?id=449609 Penalty under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 was held unsustainable where goods were supported by invoices, bilty documents and e-way bills, and the only defect was a wrong place of supply in four e-way bills. The Court treated the error as clerical, noting that the incorrect address was the petitioner's registered office, the remaining documents showed the correct destination, and the mistake appeared to arise from auto-population in the e-way bill system. As there was no material indicating an intention to evade tax, the Court distinguished cases involving absent, expired or wholly non-disclosing e-way bills and granted relief to the petitioner. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449609 Penalty under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 was held unsustainable where goods were supported by invoices, bilty documents and e-way bills, and the only defect was a wrong place of supply in four e-way bills. The Court treated the error as clerical, noting that the incorrect address was the petitioner's registered office, the remaining documents showed the correct destination, and the mistake appeared to arise from auto-population in the e-way bill system. As there was no material indicating an intention to evade tax, the Court distinguished cases involving absent, expired or wholly non-disclosing e-way bills and granted relief to the petitioner. Case-Laws GST Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449609