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