Rc Sales And Services Vs State of Uttar Pradesh And 2 Others (Allahabad High Court)
Date: January 12, 2026
Subject Matter
Proceedings under Section 129 invalid for clerical PIN code error in e-way bill if address correct.
Summary
The High Court has allowed the petition, quashing the impugned seizure orders issued under Section 129 of the CGST Act. The Court held that proceedings under Section 129 cannot be initiated solely due to a clerical error in the PIN code on an e-way b…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Dhiraj Dwivedi, holding brief of Mr. Pranjal Shukla for the petitioner and Mr. R.S. Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the orders dated 22.6.2023 and 30.7.2024. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm regis…