GSTAT Varanasi says Dispatch Location Mismatch Alone Cannot Trigger Section 129 Penalty

The GST Appellate Tribunal, Varanasi Bench, set aside a Section 129 penalty imposed on Ankit Traders for a mismatch between the dispatch location in the e-way bills and the goods receipts issued by the road transporter. The Tribunal accepted the explanation that the goods travelled by rail from Assam to Kolkata and thereafter by road to Kanpur. Since valid e-invoices and e-way bills were produced, both transactions were reflected in statutory returns and the applicable tax had been paid, the discrepancy did not establish an attempt to evade tax. The penalty was quashed and any amount paid was directed to be refunded in accordance with law.