2025 (9) TMI 458

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....istered premises at Shencottah, namely, M/s.K.S.Traders, 1/755, Courtallam Road, Piranoor, Shencottah - 627 809. 2. The e-Way Bill, which was generated on the following day, i.e., 24.06.2025, also contains the aforesaid details, except that the place of dispatch has been mentioned as 'Tuticorin, Tamil Nadu - 628 001'. The e-Way Bill also refers to the document details and Tax Invoice No.5 dated 23.06.2025, which had been generated by the petitioner at 18:42 hours on the same day. 3. Since there was a mismatch between the place of supply indicated in the e-Invoice dated 23.06.2025 and the place of dispatch mentioned in the e-Way Bill dated 24.06.2025, the consignment was intercepted and seized by the respondent. This action cul....

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.... 14. Finally, the learned Additional Government Pleader for the respondent has drawn attention to the decision of the Hon'ble Division Bench of the High Court of Allahabad in Libra International Limited vs. Assistant Commissioner, Commercial Tax and another reported in 2020 SCC Online All 1523: (2021) 145 ALR (SUM 5) 3: (2021) 51 GSTL 284: ILR (2021) 1 All 702. 15. Specifically, it is submitted that in the said decision, the Hon'ble Division Bench of the High Court of Allahabad has held as follows:- ''15. The challenge sought to be raised to the order dated 15.2.2018 passed under Section 129(3) of the Act, 2017, having been made at a belated stage, we are of the view that the relief claimed in this regard in ter....

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....y. 18. It appears that the petitioner has a separate office from where the Tax Invoices are raised, whereas the despatches are made from the godown where the pipes manufactured by the petitioner's factory are stored. 19. In my view, the imposition of penalty for technical venial breach of the provisions or the minor discrepancy in the variance in the address in the Tax Invoices and the E-Way Bill would not justify the penalty under Section 129(5) of the respective GST enactments. Although the petitioner has come long after the impugned order was passed, the Court is of the view that the philosophy under the respective GST enactments is not to levy unjust tax and burden on assessee, who is otherwise regular in paying tax an....