Transit destination discrepancies do not automatically prove tax evasion, while recurring enforcement issues can bypass departmental appeal limits.
Case-Laws
GST
A change in the declared destination of goods does not automatically establish an intention to evade tax for a transit penalty under Section 129 of the UPGST Act, 2017. Liability must be assessed against the contravention, surrounding circumstances and supporting evidence, including traffic restrictions, invoices, e-way bills and banking transactions. Producing sale documents for the first time on appeal does not by itself make the transaction non-genuine; nor does the supplier's lack of a branch at the changed destination. Recurring issues, including questions about mobile-squad enforcement jurisdiction, fall outside the prescribed monetary limits for departmental GST appeals under paragraph 4 of Circular No. 207/01/2024-GST.
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