GST Appellate Tribunal, Thiruvananthapuram

M S Steels v. Commissioner of Kerala State GST, Thiruvananthapuram

Where appellant transported TMT bars between own premises as internal stock transfer under same GSTIN without e-way bill, in absence of consideration and supply between distinct persons, movement did not amount to supply and no tax was payable, thus, penalty linked to tax was not leviable, and absence of e-way bill merely constituted document lapse, not impeaching transaction genuineness