2025 (11) TMI 1923

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....YUSH AGRAWAL, J. 1. Heard Mr. Atul Gupta learned counsel for the petitioner and Mr. R.S. Pandey, learned ACSC for the respondent(s). 2. By means of present petition, the petitioner is assailing the order dated 22.11.2024 along with demand reference no. 23.11.2024 passed by Additional Commissioner. 3. Learned counsel for the petitioner submits that goods in question were in transit from Gu....

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....its that merely on the ground of technical error, one digit of PIN code has wrongly been mentioned, therefore, the present proceedings ought not to have been initiated against the petitioner. 5. In support of his submission, he relied upon the Circular issued by Ministry of Finance, Deptt. Of Revenue, Govt. of India on 14.9.2018, wherein it is clearly mentioned in Clause 5 (b) that if there is ....

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....er. 9. After hearing learned counsel for the parties, the Court has perused the records. 10. It is not in dispute that the goods in question were moving from Gujrat to West Bengal and the transaction in question was bill to ship to but on the tax invoice PIN code in the address of ship to party was wrongly mentioned though the address was correct. But on the said premise, the goods in questi....

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....fect of increasing the validity period of the e-way bill. 12. On perusal of the aforesaid circular, it shows that if the address of consignor or consignee is correct and PIN code has wrongly been mentioned, the proceedings under Section 129 may not be initiated. 13. Hon'ble the Apex Court in the case of Usha Martin Industries (supra) has held that circulars issued by the higher authorities a....