GST Appellate Tribunal, Agra25 September 2026

Neeraj Shukla v. Jay Steels

For assessee

The ruling in brief

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

Provisions considered

Section 129, read with section 122, 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

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Neeraj Shukla v. Jay Steels

The ruling in brief

Provisions considered

Neeraj Shukla v. Jay Steels

The ruling in brief

Provisions considered

Read the full analysis

Anand Enterprises v. Ruby Singh, Additional Commissioner

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

Jai Enterprises v. Dr. Anupama Goyal

Read the full analysis