Error in One or Two Digit in GST Invoice or E-Way Bill Not Ground for Sec. 129 Proceedings: Allahabad HC [Read Order]
No discrepancies were found in the quantity, quality, or type of goods during verification, only a typographical mistake in the invoice number
By Navasree A.M - On May 23, 2025 11:14 am - 2 mins read
The Allahabad High Court has ruled that minor clerical errors such as a one or two-digit mismatch in the GST invoice or on the GST e-way bill cannot be the basis for initiating proceedings under Section 129 of the Central Goods and Services Tax ( CGST ) Act, 2017. The petitioner, a manufacturing firm based…
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