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