Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
8 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 Bengaluru
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
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
GSTAT Lucknow
Where excavator was moved intra-State from project site to registered premises with only a delivery challan, same GSTIN for consignor and consignee, and no e-Way Bill, mere ownership and internal repositioning did not dispense with e- Way Bill, exemption for sub-20 kilometre movement was unproven, and imposition of penalty for missing e-Way Bill was justified
GSTAT Lucknow
Where trader in iron scrap moved goods under tax invoice but without mandatory E-Way Bill during interstate transport and was repeatedly found transporting without E-Way Bill, such substantive non-compliance indicated intent to evade tax, thus levy of tax and equal penalty under GST was warranted and restoration of penalty by reversing first appellate authority's order was justified
GSTAT Lucknow
Where vehicle transported iron scrap without mandatory E-Way Bill and was intercepted despite being accompanied by tax invoice and documents, subsequent generation of E-Way Bill did not cure breach, non-compliance with Rule 138(1) inferred evasion intent especially given short inter-State movement, thus imposition of tax and equal penalty under Section 129(3) was rightly imposed
Supreme Court
SLP dismissed against impugned order of High Court that where goods of assessee were detained during transit and an order was passed under section 129, since goods of assessee were not accompanied with e-way bill and also goods declared by assessee were different from ones detained, no case was made out for interference and writ petition was to be dismissed
Gujarat High Court
Where State GST officer intercepted consignment in transit, found no quantity discrepancy but initiated penalty proceedings alleging reuse of documents, State GST officers were competent to act as proper officers under IGST Act where State Commissioner’s order designated them under State GST law; no separate Central notification was required. GST: Orders passed by State GST proper officers while exercising IGST powers were appealable before the State appellate authority by virtue of cross-empowerment; as an efficacious statutory remedy existed against confiscation and penalty orders, invocation of writ jurisdiction without exhausting appeal was impermissible