GSTAT Bengaluru
For assessee
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.
8 rulings found
GSTAT Bengaluru
Where consignor's goods were detained solely for e-way bill expiry due to a software error misreading destination, though all documents including correct invoices and lorry receipt were available, tax was charged and physical verification revealed no discrepancies or intent to evade, invoking detention and penalty under section 129 for this procedural lapse was invalid and demands were unsustainable
Allahabad High Court
Where goods in transit were detained solely for expiry of e-way bill validity due to mechanical breakdown, driver change and transporter lapse during lockdown, with no discrepancy in invoice, builty or tax and absence of intent to evade, such mere expiry did not justify levy of tax or penalty and impugned orders were quashed with refund per law
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 Agra
Where vehicle number mentioned in one e-way bill did not correspond with vehicle actually carrying goods, Judicial Member sustained penalty under section 129(3) holding that complete substitution of vehicle number constituted breach and presumption of evasion was not rebutted, while Technical Member found no mens rea and held penalty unsustainable, in view of split opinions of members, matter was to be referred to Vice President GSTAT
Calcutta High Court
Where goods in transit were penalized at 200 percent of tax solely due to non- extension of e-waybill at time of police interception and materials showed no other lapse, such penalty violated principles of natural justice and authorities were directed to refund recovered penalty as only failure was non-extension of e-waybill validity during transit
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