No GST Applicable When Equipment/Vehicle Is Sent for Repair: Allahabad HC

Abhay Prakash Katariar Vs State of UP And 2 Other (Allahabad High Court)  The Allahabad High Court in Abhay Prakash Katariar vs State of UP & Others (2025) set aside the seizure and penalty imposed under Section 129(3) of the GST Act on a hydraulic excavator that was being transported for repair, holding that such movement does not constitute a taxable supply. The petitioner’s excavator, after completion of job work, was being returned for further repair when it was intercepted by the GST Mobile Squad, Gautam Buddha Nagar, on July 14, 2022. Though an e-way bill and delivery challan were...