Penalty order imposed for mismatch of address in invoice and registration certificate shall be quashed, on the of Post facto alterations in the GST registration.

Facts: –

• The petitioner is new start up company is engaged in research and development of Alage and its utilization.
• The petitioner on 10.2021 placed an order with M/s.ABV Engineering, Ahmedabad, for supply of specialized spray dryer and parts thereof. The supplier sent the consignment of the goods accompanied with the invoice and E-Way Bill mentioning the name and address of the Consignee as ‘Algae Labs Private Limited, 5/150, South Karumpattor, South Thamaraikulam, Kanyakumari, Tamilnadu – 629708’.
• The Vehicle with goods were seized by the respondent on the ground that the address of the Consignee mentioned is not matching with the address mentioned in the GST registration of the Petitioner.

Held: –

• The Hon’ble High Court after considering the submissions from the both sides that it has not been disputed from both, the petitioner and the respondent, that the said address has now been added to the GST registration of the petitioner. Thus, there is a post facto inclusion of the address mentioned in the invoice and E-way bill.
• The Hon’ble High Court with the above findings and referring to the decision in M/S. Smart Roofing Private Limited Vs. The State Tax Officer (Int), Adjudication-II, Madeira wherein relief was granted to the assessee in case of post facto amendment (inclusion) of address in the GST registration, which was mentioned in the invoice as well as in the E-Way Bill, does not amount to detention under Section 129 of the Act. Hence, there is no attempt to evade tax and allowed the writ petition by quashing the impugned order.

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