GSTAT Agra
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
GSTAT Agra
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 Lucknow
Where goods were supplied under invoice with e-way bill mentioning vehicle UP 82 T 2315 but were transported in vehicle UP 44 BT 5284 without updating Part-B, and weighbridge and RC details revealed discrepancy, absence of contemporaneous proof for breakdown and incorrect e-way bill entry showed non-compliance beyond minor lapse, reasonably indicating intent to evade and justifying detention and penalty under Section 129