<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (4) TMI 561 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=768647</link>
    <description>Proceedings under Section 129 of the CGST Act were unsustainable where the only defect in the e-way bill was a one-digit error in the invoice number and no discrepancy existed in the goods or accompanying documents. Circular No. 64/38/2018 states that proceedings should not be initiated for an error in one or two digits of the document number, and such circulars are binding on the authorities. The impugned orders were quashed in favour of the assessee.</description>
    <language>en-us</language>
    <pubDate>Tue, 08 Apr 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 10 Apr 2025 08:32:54 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=813210" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (4) TMI 561 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=768647</link>
      <description>Proceedings under Section 129 of the CGST Act were unsustainable where the only defect in the e-way bill was a one-digit error in the invoice number and no discrepancy existed in the goods or accompanying documents. Circular No. 64/38/2018 states that proceedings should not be initiated for an error in one or two digits of the document number, and such circulars are binding on the authorities. The impugned orders were quashed in favour of the assessee.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Tue, 08 Apr 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=768647</guid>
    </item>
  </channel>
</rss>