GSTAT Lucknow
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Lucknow, newest first.
3 rulings found
GSTAT Lucknow
Where goods in transit were detained on suspicion of reuse of invoices and e- way bills based solely on vehicle movement data and photographs, but there was no discrepancy in goods or documents and no cogent evidence of document reuse or evasion, mere suspicion could not justify detention or penalty and burden of proof remained on revenue, thus tax and penalty were not sustainable
GSTAT Lucknow
Where registered manufacturer transported goods under valid invoice, e- invoice and e-way bill and departmental presumption of re-transportation on already used documents was based on inference without proof or discrepancy in goods or documents, burden to prove reuse lay on department which failed to establish any contravention, thus inference of evasion intent was unsustainable and detention with penalty unjustified
GSTAT Lucknow
Where goods in transit were detained for alleged reuse of e-way bill based solely on inference from double verification on same day and no discrepancy was found in goods or documents, nor evidence of actual contravention or fake repair bill was produced, presumption of evasion without proof was impermissible and penalty under detention proceedings was unjustified