GSTAT Lucknow Upholds GST Penalty on Excavator Transported Without e-Way Bill: D.S. Traders v. State GST Department, UP
The GST Appellate Tribunal, Lucknow, has upheld a ₹3.24 lakh Section 129(3) penalty for transporting an excavator without an e-way bill, rejecting the taxpayer’s “no sale, own machinery” defence for lack of evidence — what businesses moving their own equipment need to document.