GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Lucknow, newest first.
4 rulings found
GSTAT Lucknow
Where excavator was moved intra-State from project site to registered premises with only a delivery challan, same GSTIN for consignor and consignee, and no e-Way Bill, mere ownership and internal repositioning did not dispense with e- Way Bill, exemption for sub-20 kilometre movement was unproven, and imposition of penalty for missing e-Way Bill was justified
GSTAT Lucknow
Where trader in iron scrap moved goods under tax invoice but without mandatory E-Way Bill during interstate transport and was repeatedly found transporting without E-Way Bill, such substantive non-compliance indicated intent to evade tax, thus levy of tax and equal penalty under GST was warranted and restoration of penalty by reversing first appellate authority's order was justified
GSTAT Lucknow
Where vehicle transported iron scrap without mandatory E-Way Bill and was intercepted despite being accompanied by tax invoice and documents, subsequent generation of E-Way Bill did not cure breach, non-compliance with Rule 138(1) inferred evasion intent especially given short inter-State movement, thus imposition of tax and equal penalty under Section 129(3) was rightly imposed
GSTAT Lucknow
Where registered dealer transporting motorcycles was intercepted for absence of e-way bill which was generated and produced nine minutes later, and goods were identifiable with genuine records without any evidence of suppression, undervaluation or intent to evade, mere procedural lapse did not justify penalty and orders for penalty and detention were unsustainable in law