https://www.taxtmi.com/caselaws?id=764773 HC quashed penalty under Section 129 of GST Act for failure to register additional place of business. Petitioner's goods were detained despite having valid e-way bill and invoice generated before detention. Court held that procedural irregularities without fraudulent intent, including non-registration of additional business place, constituted only technical and venial breach. Since there was no variance between invoice quantities and actual goods seized, imposing penalty would be harsh. Petition allowed, impugned order quashed. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 17 Jan 2025 08:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764773 HC quashed penalty under Section 129 of GST Act for failure to register additional place of business. Petitioner's goods were detained despite having valid e-way bill and invoice generated before detention. Court held that procedural irregularities without fraudulent intent, including non-registration of additional business place, constituted only technical and venial breach. Since there was no variance between invoice quantities and actual goods seized, imposing penalty would be harsh. Petition allowed, impugned order quashed. Case-Laws GST Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764773