Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC

The Allahabad High Court has ruled that a "wrong shipment place in a GST e-way bill is no ground for seizure or penalty." The court quashed a penalty imposed due to a technical discrepancy, emphasizing that the primary purpose of the e-way bill is to track the movement of goods. If the goods themselves are not discrepant in quantity or quality, and the core transaction is genuine, a mere technical error in the mentioned place of shipment should not lead to harsh enforcement actions like seizure or penalty. This decision reiterates that technical errors, without intent to evade tax, should not be unduly penalized under GST law.