[dated 07.11.2024, in OSEL Devices Ltd. vs. Assistant Enforcement Officer, from WP(C) No. 33720 of 2024] Goods were intercepted while in transit for the sole defect that e-invoice was not generated. Therefore, penalty was imposed under Section 129 of the CGST/SGST Act. The Hon’ble Court held the aforesaid discrepancy to be minor in nature. It […]