GSTAT Agra
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Agra, newest first.
1 ruling found
GSTAT Agra
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