2025 (12) TMI 1237

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....ietorship firm registered under the GST Act having GSTIN 09BSEPR8572D1ZB and involved in the business of threshing machinery, including screening or separating washing, crushing or grinding; machines crushing machinery produce, other than machinery of heading 8474. He submits that in the normal course of business, the petitioner received an order from M/s Baba Hans Construction Pvt. Ltd. and in this regard Tax Invoice No. RC/23-24/TI-057 dated 14.6.2023 Rs. 15,71,674/- and E-way bill No. 451345301943 were prepared and the goods were loaded in Truck No. UP14GT3383 but the same were intercepted on 19.6.2023 and after physical verification, the order of the seizure was passed in Form MOV 06 on the ground that goods were transported at differen....

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..../20/16/03/2017-GST dated 14.9.2018 and submits that proceedings under Section 129 of the CGST Act may not be initiated, if error in the pin code but the address of the consignor and consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill. 6. In support of his submissions, he has placed reliance on the judgement of this Court in the case of M/s Ashok Kumar Maganbhai Patel Vs. State of UP and others (Writ Tax No. 947 of 2025) Neutral Citation No. 2025:AHC:211470. 7. Per contra, learned ACSC supports the impugned orders but could not dispute the aforesaid circular. 8. After hearing learned counsel for the parties, the Court h....

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....er, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under Section 129 of the CGST Act may not be initiated, inter alia, in the following situations:- (a)..... (b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect 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....