https://www.taxtmi.com/caselaws?id=756368 The Madras HC quashed a penalty imposed under Section 129(5) of the GST Act for discrepancy between PIN codes in tax invoices and E-Way Bill. The court held that minor discrepancies in addresses between head office and actual dispatch location, where the petitioner had valid VAT registration for the dispatch address, constituted only technical breach not warranting penalty. The court noted GST philosophy opposes unjust tax burden on compliant taxpayers. The respondent was directed to refund the penalty amount or allow credit adjustment against future tax liability. en-us Thu, 25 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756368 The Madras HC quashed a penalty imposed under Section 129(5) of the GST Act for discrepancy between PIN codes in tax invoices and E-Way Bill. The court held that minor discrepancies in addresses between head office and actual dispatch location, where the petitioner had valid VAT registration for the dispatch address, constituted only technical breach not warranting penalty. The court noted GST philosophy opposes unjust tax burden on compliant taxpayers. The respondent was directed to refund the penalty amount or allow credit adjustment against future tax liability. Case-Laws GST Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756368