GSTAT Lucknow Upholds ₹4.10 Lakh Penalty for Vehicle and E-Way Bill Mismatch

Ferrous Infra Solutions Vs Commissioner SGST Uttar Pradesh (GSTAT Lucknow)

Summary: GST Appellate Tribunal (GSTAT) rejected the appeal of Ferrous Infra Solutions and upheld penalty of ₹4,09,854/- comprising ₹2,04,927/- under CGST and ₹2,04,927/- under SGST imposed in proceedings under Section 129 of the UPGST Act, 2017. The dispute arose from transportation of TMT bars intercepted in vehicle No. UP 44 BT 5284, whereas the e-way bill and other documents reflected vehicle No. UP 82 T 2315 and Part-B of the e-way bill had not been updated.

The appellant contended that M/s Ambrosial India had placed an order for 60 MT of TMT bars and that two separate transactions were involved. According to it, after the second consignment reached the purchaser, the goods were intended to be shifted to another group company; the original vehicle broke down and the goods were transferred to vehicle No. UP 44 BT 5284.

It was argued that a fresh e-way bill was subsequently generated by the purchaser but inadvertently contained the old vehicle number. The appellant further asserted that there was no fake invoice, undervaluation, suppression of turnover or actual loss of revenue. The Department maintained that the goods were actually found in vehicle No. UP 44 BT 5284 while the relevant e-way bill mentioned UP 82 T 2315 and that the alleged breakdown was unsupported by contemporaneous documentary evidence.