Summary
- The GST Appellate Tribunal (GSTAT) has upheld a penalty of ₹4,09,854 on Ferrous Infra Solutions for discrepancies in vehicle and e-way bill details during the transportation of TMT bars.
- The penalty includes ₹2,04,927 under CGST and ₹2,04,927 under SGST, stemming from a mismatch between the vehicle used and that listed in the e-way bill.
- GSTAT found that the appellant failed to provide satisfactory evidence for their claims regarding vehicle breakdown and subsequent transfer of goods.
- This ruling emphasizes the critical importance of maintaining accurate e-way bill documentation to avoid penalties under Section 129 of the UPGST Act, 2017.
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