GSTAT UP: GST Penalty Upheld for Transporting Excavator Without e-Way Bill: D.S. Traders v. State GST Department, UP
The court upheld penalties on M/s D.S. Traders for transporting machinery without e-Way Bill, citing statutory requirements and lack of valid exemption evidence. The appellant argued the movement was for reuse, supported by delivery challans, and within 20 km exemption, but these claims were rejected. The order confirmed that procedural lapses with potential revenue impact justify penalties.