GSTAT Agra
For assessee
Topic
Detention and release of goods and conveyances, e-way bills.
6 rulings found
GSTAT Agra
Where consignment of used iron was transported with valid invoice and bilty but without e-way bill on 24 November 2017, since e-way bill requirement for inter- State movement was not mandatory on that date and no evasion intent was found, detention and penalty imposed were unsustainable and revenue's appeal was to be dismissed
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
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
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