GST Appellate Tribunal, Lucknow16 September 2026

Jai Enterprises v. Dr. Anupama Goyal

For assessee

The ruling in brief

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

Provisions considered

Section 129, read with section 68 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 138, read with rule 138A, of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Provisions considered

Related rulings

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Jai Enterprises v. Dr. Anupama Goyal

The ruling in brief

Provisions considered

Jai Enterprises v. Dr. Anupama Goyal

The ruling in brief

Provisions considered

Read the full analysis

Anand Enterprises v. Ruby Singh, Additional Commissioner

Neeraj Shukla v. Jay Steels

Bitchem Asphalt Technologies Ltd. v. Prakash Yadav Joint Commissioner (IT)

Read the full analysis