https://www.taxtmi.com/caselaws?id=776215 Detention and penalty under GST were not sustained where the consignee's delivery address was added as an additional place of business after interception but before the impugned order, and the registration amendment had already been approved. The HC treated the matter as covered by earlier precedent holding that the absence of prior inclusion of the delivery address in the GST registration is not, by itself, a valid basis to continue detention once the registration has been regularised. Relief was granted, the writ petition was allowed, and the penalty amount was directed to be credited back to the petitioner's Electronic Cash Register. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776215 Detention and penalty under GST were not sustained where the consignee's delivery address was added as an additional place of business after interception but before the impugned order, and the registration amendment had already been approved. The HC treated the matter as covered by earlier precedent holding that the absence of prior inclusion of the delivery address in the GST registration is not, by itself, a valid basis to continue detention once the registration has been regularised. Relief was granted, the writ petition was allowed, and the penalty amount was directed to be credited back to the petitioner's Electronic Cash Register. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776215