https://www.taxtmi.com/caselaws?id=795232 A mismatch between invoice particulars and e-way bills caused by human or typographical error does not justify detention and penalty under Section 129 where the goods match the e-way bill declarations and accompanying documents. The Department admitted that the goods corresponded with those records, and no tax avoidance or benefit to the petitioner was shown. Such inadvertent documentary errors fall within the circular's prescribed treatment and attract only the applicable nominal penalty. The penalty order was quashed, and the deposited amount was directed to be refunded after deduction of that nominal penalty. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795232 A mismatch between invoice particulars and e-way bills caused by human or typographical error does not justify detention and penalty under Section 129 where the goods match the e-way bill declarations and accompanying documents. The Department admitted that the goods corresponded with those records, and no tax avoidance or benefit to the petitioner was shown. Such inadvertent documentary errors fall within the circular's prescribed treatment and attract only the applicable nominal penalty. The penalty order was quashed, and the deposited amount was directed to be refunded after deduction of that nominal penalty. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795232