GST Appellate Tribunal, Varanasi22 September 2026

Bitchem Asphalt Technologies Ltd. v. Prakash Yadav Joint Commissioner (IT)

For assessee

The ruling in brief

Where goods were transported inter-state with valid e-way bill and tax invoice, and route deviation occurred to avoid hilly terrain for vehicle safety, with no evidence of intent to deliver to unauthorized recipient or evade tax, valid documents and plausible explanation precluded penalty as route choice did not violate any legal provision or indicate mala fide intent

Provisions considered

Section 129, read with section 68, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Anand Enterprises v. Ruby Singh, Additional Commissioner

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Bitchem Asphalt Technologies Ltd. v. Prakash Yadav Joint Commissioner (IT)

The ruling in brief

Provisions considered

Bitchem Asphalt Technologies Ltd. v. Prakash Yadav Joint Commissioner (IT)

The ruling in brief

Provisions considered

Read the full analysis

Anand Enterprises v. Ruby Singh, Additional Commissioner

Neeraj Shukla v. Jay Steels

Jai Enterprises v. Dr. Anupama Goyal

Read the full analysis