M.R. Traders Vs Assistant State Tax Officer
Date: January 31, 2020
Subject Matter
Detention u/s 129 is not justified for variance in address shown in the invoice and the E Way bill
Summary
The vital contention urged by the petitioner that the so called error pointed out by the respondent for issuing Ext. P4 order, that the address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake…
The case set up in this W.P.(C.) is as follows : that the petitioner is a Partnership firm, registered under the Indian Partnership Act, 1932. The petitioner has GST registration in the State of Kerala as well as Karnataka. The GST registration allotted to the petitioner’s firm in Karnataka is 29ABAFM7776Q1Z8 and GST number allotted in Kerala State is 32ABAFM7776Q1ZL. The firm is engaged in…