GST Appellate Tribunal, Lucknow25 August 2026

D.S Traders v. Commissioner, Commissioner SGST

For revenue

The ruling in brief

Where excavator was moved intra-State from project site to registered premises with only a delivery challan, same GSTIN for consignor and consignee, and no e-Way Bill, mere ownership and internal repositioning did not dispense with e- Way Bill, exemption for sub-20 kilometre movement was unproven, and imposition of penalty for missing e-Way Bill was justified

Provisions considered

Section 68, read with section 129 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 138 of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 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

GSTAT Bengaluru28 Sept 2026

For assessee

JSW Steel Coated Products Ltd. v. State GST Karnataka

Where consignor's goods were detained solely for e-way bill expiry due to a software error misreading destination, though all documents including correct invoices and lorry receipt were available, tax was charged and physical verification revealed no discrepancies or intent to evade, invoking detention and penalty under section 129 for this procedural lapse was invalid and demands were unsustainable

Allahabad High Court22 Sept 2026

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v. State of U.P

Where goods in transit were detained solely for expiry of e-way bill validity due to mechanical breakdown, driver change and transporter lapse during lockdown, with no discrepancy in invoice, builty or tax and absence of intent to evade, such mere expiry did not justify levy of tax or penalty and impugned orders were quashed with refund per law

GSTAT Bengaluru16 Sept 2026

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Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes

Where goods were intercepted while being unloaded at third-party premises without valid invoice or e-way bill covering such movement and fresh e-way bill was generated only post-interception without evidence of technical glitch, conduct indicated intent to evade tax and absence of mandatory documents during transit amounted to wilful contravention, justifying imposition of penalty under detention provisions

D.S Traders v. Commissioner, Commissioner SGST

The ruling in brief

Provisions considered

D.S Traders v. Commissioner, Commissioner SGST

The ruling in brief

Provisions considered

Read the full analysis

JSW Steel Coated Products Ltd. v. State GST Karnataka

v. State of U.P

Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes

Read the full analysis