https://www.taxtmi.com/caselaws?id=775001 The Allahabad HC allowed a petition challenging IGST levy and penalty imposed due to incorrect place of loading mentioned in an e-way bill. Goods were intercepted and seized based on the truck driver's statement regarding transportation from Nagpur to Himachal Pradesh. The petitioner explained this as a technical error, and no discrepancies were found in quantity, quality, or other details mentioned in the e-way bill and tax invoice. Following the precedent in M/s Zhuzoor Infratech Private Limited, the court held that seizure or penalty cannot be imposed merely on technical grounds of wrong shipment place mention in e-way bills. The HC quashed both impugned orders dated 26.10.2024 and 07.06.2023, ruling that proceedings against the petitioner were legally unjustified. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775001 The Allahabad HC allowed a petition challenging IGST levy and penalty imposed due to incorrect place of loading mentioned in an e-way bill. Goods were intercepted and seized based on the truck driver's statement regarding transportation from Nagpur to Himachal Pradesh. The petitioner explained this as a technical error, and no discrepancies were found in quantity, quality, or other details mentioned in the e-way bill and tax invoice. Following the precedent in M/s Zhuzoor Infratech Private Limited, the court held that seizure or penalty cannot be imposed merely on technical grounds of wrong shipment place mention in e-way bills. The HC quashed both impugned orders dated 26.10.2024 and 07.06.2023, ruling that proceedings against the petitioner were legally unjustified. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775001