https://www.taxtmi.com/article/detailed?id=12935 Penalty is not imposable for minor technical discrepancies between a tax invoice and an e-way bill where the recipient is the same and the error (such as pin-code or differing head office versus dispatch addresses) does not affect the correctness of the address or the e-way bill's validity; administrative guidance and jurisprudence indicate that mens rea is required for penalty under Section 129 and clerical location variances should not attract punitive action. en-us Wed, 18 Sep 2024 07:54:41 +0530 Wed, 18 Sep 2024 07:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12935 Penalty is not imposable for minor technical discrepancies between a tax invoice and an e-way bill where the recipient is the same and the error (such as pin-code or differing head office versus dispatch addresses) does not affect the correctness of the address or the e-way bill's validity; administrative guidance and jurisprudence indicate that mens rea is required for penalty under Section 129 and clerical location variances should not attract punitive action. Articles Goods and Services Tax - GST Wed, 18 Sep 2024 07:54:41 +0530 https://www.taxtmi.com/article/detailed?id=12935