GST Appellate Tribunal, Bengaluru16 September 2026

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

For revenue

The ruling in brief

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

Provisions considered

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

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

The ruling in brief

Provisions considered

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

The ruling in brief

Provisions considered

Read the full analysis

JSW Steel Coated Products Ltd. v. State GST Karnataka

v. State of U.P

GMG Electric v. Commissioner of State Tax

Read the full analysis