https://www.taxtmi.com/highlights?id=95249 Proceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the "ship to" location, though the consignee details and destination (Samastipur, Bihar) were otherwise correctly stated and the goods were accompanied by requisite documents including tax invoice, e-way bill and GR. Applying the legal position that a mere PIN code error, when the consignor/consignee address is otherwise correct, does not justify detention proceedings under Section 129, the impugned detention and penalty orders were held unsustainable and were quashed, and the writ petition was allowed. - HC en-us Sat, 20 Dec 2025 07:45:34 +0530 Sat, 20 Dec 2025 07:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95249 Proceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the "ship to" location, though the consignee details and destination (Samastipur, Bihar) were otherwise correctly stated and the goods were accompanied by requisite documents including tax invoice, e-way bill and GR. Applying the legal position that a mere PIN code error, when the consignor/consignee address is otherwise correct, does not justify detention proceedings under Section 129, the impugned detention and penalty orders were held unsustainable and were quashed, and the writ petition was allowed. - HC Highlights GST Sat, 20 Dec 2025 07:45:34 +0530 https://www.taxtmi.com/highlights?id=95249