Discrepancy in Shipping Address on E-Way Bill Cannot Be Sole Basis for Seizure of Goods | HC

  • News|Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 6 April, 2025

Latest from Taxmann

Shipping Address on E-Way Bill

Case Details: Zhuzoor Infratech (P.) Ltd. v. Additional Commissioner Grade - [2025] 172 taxmann.com 759 (Allahabad)

Judiciary and Counsel Details

  • Piyush Agrawal, J.
  • Nitin Kumar Kesarwani, for the Petitioner.
  • Ravi Shanker Pandey, ACSC, for the Respondent.

Facts of the Case

The petitioner placed an order for 16mm TMT Bars with delivery to New Delhi, and the e-way bill was auto-populated by the GST portal with a shipping address in West Bengal, while the tax invoice mentioned New Delhi. The goods were intercepted during transit due to the discrepancy in the shipping address, but no issues were found with the quantity or quality of the goods.

The petitioner argued that the e-way bill was auto-generated by the GST system, and the discrepancy in the shipping address was a technical error. The petitioner submitted that there was no issue with the quantity or quality of the goods, and the purpose of the e-way bill—to inform the authorities about the movement of goods—was fulfilled. Therefore, the seizure and penalty were unjustified.

High Court Held

The Allahabad High Court held that a technical error in the shipping address on the e-way bill, without any discrepancies in the goods’ quantity or quality, could not justify the seizure or penalty. The e-way bill served its purpose of informing authorities about the movement of goods, and since it wasn’t canceled within its validity, the Court quashed the penalty orders and directed a refund of any deposited amounts.

List of Cases Reviewed

  • M/s Sun Flag Iron and Steel Company Limited v. State of UP and others Neutral Citation No.: 2023:AHC:215906 – (para 13) followed

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied