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.
3 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
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