Mere change in route doesn’t attract penalty u/s. 129 of GST Act

Hysum Steel Vs Joint Commissioner of Commercial Taxes (Karnataka High Court) Karnataka High Court held that mere change in route, without intention to evade tax, cannot attract penalty under section 129 of the KGST Act. Accordingly, order passed is illegal, arbitrary and contrary to law and hence petition is allowed. Facts- The petitioner /consigner purchased the subject goods from M/S.VRKP Sponge and Power Plant LLP, Bellary, who raised Tax invoice, E- invoice and e-way bill dated 29.01.2023 and entrusted the subject goods to a transporter to transport the same from Bellary to the premises o...