Summary
- The Allahabad High Court has quashed a GST penalty of Rs. 1,22,760 imposed on Exide Industries Ltd. for transporting goods along an unexpected route.
- Justice Alok Mathur ruled that the GST law does not mandate a specific transportation route, and genuine documents were presented during transit.
- The Court emphasized that mere route deviation cannot justify detention or penalties without evidence of wrongdoing.
- This ruling reinforces the need for GST authorities to establish clear contraventions before imposing penalties on transporters.
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