GSTAT Varanasi
For assessee
Bitchem Asphalt Technologies Ltd. v. Prakash Yadav Joint Commissioner (IT)
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