https://www.taxtmi.com/caselaws?id=782455 HC held that seizure of goods and penalty under s.129 CGST Act were unjustified where the only discrepancy was an incorrect PIN code in the "ship to" address on the tax invoice, while the full address was otherwise correct. Relying on the circular dated 14.09.2018, the Court noted that when consignor/consignee addresses are correct and only the PIN code is wrong, s.129 proceedings should not be initiated. As all requisite documents were in order and no intent to evade tax was shown, the impugned orders were set aside and the petition allowed. en-us Tue, 25 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782455 HC held that seizure of goods and penalty under s.129 CGST Act were unjustified where the only discrepancy was an incorrect PIN code in the "ship to" address on the tax invoice, while the full address was otherwise correct. Relying on the circular dated 14.09.2018, the Court noted that when consignor/consignee addresses are correct and only the PIN code is wrong, s.129 proceedings should not be initiated. As all requisite documents were in order and no intent to evade tax was shown, the impugned orders were set aside and the petition allowed. Case-Laws GST Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782455