GST Appellate Tribunal, Lucknow25 August 2026

Jai Enterprises v. Pankaj Gandhi, Addl. Commissioner, State Tax

For assessee

The ruling in brief

Where goods in transit were detained for alleged reuse of e-way bill based solely on inference from double verification on same day and no discrepancy was found in goods or documents, nor evidence of actual contravention or fake repair bill was produced, presumption of evasion without proof was impermissible and penalty under detention proceedings was unjustified

Provisions considered

Section 129, read with section 68, 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 Agra25 Sept 2026

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Anand Enterprises v. Ruby Singh, Additional Commissioner

Where vehicle carrying electrical equipment was intercepted with expired e-way bill, movement involved a different vehicle without Part-B updation and route deviation, and no explanation or evidence was furnished to rebut presumption of intent to evade, liability for penalty under section 129 was justified as valid Part-B is mandatory and minor error circular did not cover total vehicle substitution

GSTAT Agra25 Sept 2026

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Neeraj Shukla v. Jay Steels

Where consignment of used iron was transported with valid invoice and bilty but without e-way bill on 24 November 2017, since e-way bill requirement for inter- State movement was not mandatory on that date and no evasion intent was found, detention and penalty imposed were unsustainable and revenue's appeal was to be dismissed

GSTAT Varanasi22 Sept 2026

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

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

Jai Enterprises v. Pankaj Gandhi, Addl. Commissioner, State Tax

The ruling in brief

Provisions considered

Jai Enterprises v. Pankaj Gandhi, Addl. Commissioner, State Tax

The ruling in brief

Provisions considered

Read the full analysis

Anand Enterprises v. Ruby Singh, Additional Commissioner

Neeraj Shukla v. Jay Steels

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

Read the full analysis