Different Address in GST E-Way Bill instead of Consignee’s Likely Human

The Allahabad High Court quashed an order related to a GST e-way bill discrepancy involving different addresses. The court ruled that the mismatch was likely a human error rather than intentional tax evasion. This decision underscores the importance of considering the intent behind errors and ensuring that penal actions are proportionate to the actual misconduct. It reflects a balanced approach to enforcing GST regulations.