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    <title>Section 129 penalty paid for waybill pincode mistake</title>
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    <description>Penalty under Section 129 for goods detention may be contested where a waybill/pincode error was inadvertent and later corrected; taxpayers should supply the corrected ewaybill and corroborative documents proving the correct delivery address and absence of intent to evade tax, and pursue an appeal under Section 107 to seek penalty consideration.</description>
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      <description>Penalty under Section 129 for goods detention may be contested where a waybill/pincode error was inadvertent and later corrected; taxpayers should supply the corrected ewaybill and corroborative documents proving the correct delivery address and absence of intent to evade tax, and pursue an appeal under Section 107 to seek penalty consideration.</description>
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