https://www.taxtmi.com/caselaws?id=783996 Detention of goods and penalty under GST were upheld where the e-way bill showed a destination inconsistent with the invoices and other transport documents. The HC found that the discrepancy was not cured before interception despite sufficient to do so, and that the incorrect address was unsupported by any contemporaneous business record. It also noted that the consignor and consignee were the same entity, but the facts did not bring the case within the limited relaxation for minor consignee-detail errors in the CBIC circular. On these facts, the mismatch was treated as more than a clerical or bona fide error, and the levy under Section 129 was sustained. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783996 Detention of goods and penalty under GST were upheld where the e-way bill showed a destination inconsistent with the invoices and other transport documents. The HC found that the discrepancy was not cured before interception despite sufficient to do so, and that the incorrect address was unsupported by any contemporaneous business record. It also noted that the consignor and consignee were the same entity, but the facts did not bring the case within the limited relaxation for minor consignee-detail errors in the CBIC circular. On these facts, the mismatch was treated as more than a clerical or bona fide error, and the levy under Section 129 was sustained. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783996