GST DAILY – 335 : HC held that there is no requirement of disclosing transportation route hence it set aside penalty based on route deviation

07/09/202507/09/2025byCA Pradeep Modi

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HC held that there is no requirement of disclosing transportation route hence it set aside penalty based on route deviation

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Exide Industries Ltd. V/s Additional Commissioner Grade-II (Appeal)-1

Writ Tax No. 173 of 2024, decided on 9-7-2024

👉 Issue:-

✔️ Is it compulsory to disclosing transportation route for movement of goods?

👉 The Hon’ble High Court Judgement:-

✔️ Where GST Act lacks specific route declaration requirement, mere interception of goods on different route does not imply tax evasion intent, precluding penalty without cogent evidence.

Section 68 & Rule 129 of Central Goods and Services Tax

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