Mismatch of Vehicle Number in case of Stock Transfer – HC refers matter back to Dept

Symed Labs Limited Vs. Appellate Joint Commissioner of ST (Telangana High Court) HC set aside penalty levied for mismatch of vehicle number in e-way bill for stock transfer – There was mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill. Statement of the driver was found to be not satisfactory. Thereafter, the vehicle was detained. Subsequently, Proper Officer issued show cause notice to which, reply was filed by the petitioner. Learned counsel for the petitioner submits that on stock transfer, there can be no levy of GST and such a ...