GSTAT Varanasi
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Varanasi, newest first.
1 ruling found
GSTAT Varanasi
Where goods were transported inter-state with valid e-way bill and tax invoice, and route deviation occurred to avoid hilly terrain for vehicle safety, with no evidence of intent to deliver to unauthorized recipient or evade tax, valid documents and plausible explanation precluded penalty as route choice did not violate any legal provision or indicate mala fide intent