In a key ruling, the Allahabad High Court quashed a penalty and seizure order issued for a technical error in the GST e-way bill’s dispatch location, citing no intent to evade tax.

The case involved M/s Saumya, whose consignment was intercepted due to a mismatch between the e-way bill and actual loading point, despite full tax compliance and valid documentation. Justice Piyush Agarwal emphasized that minor clerical mistakes, without evidence of fraud, do not justify punitive actions under Section 129 of the CGST Act.
Key Points:

1. No tax evasion intent was found—only a technical error.

2. Valid invoices and GST compliance were in place.

3. The court ordered a refund and reinforced fair tax enforcement.