GST Appellate Tribunal, Thiruvananthapuram
M S Steels v. Commissioner of Kerala State GST, Thiruvananthapuram
For assessee
The ruling in brief
Where appellant transported TMT bars between own premises as internal stock transfer under same GSTIN without e-way bill, in absence of consideration and supply between distinct persons, movement did not amount to supply and no tax was payable, thus, penalty linked to tax was not leviable, and absence of e-way bill merely constituted document lapse, not impeaching transaction genuineness
Provisions considered
Section 129, read with sections 7, 9, 68 and 122, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 - Rule 138 of Central Goods and Services Tax Rules, 2017/Kerala State Goods and Services Tax Rules, 2017