GSTAT Agra Upholds ₹1.78 Lakh Penalty On MG Traders For Expired E-Way Bill

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra, on 30 October dismissed the second appeal filed by MG Traders and upheld the penalty of approximately Rs. 1.78 lakh imposed on the taxpayer. A Bench of Judicial Member Ajeet Singh and Technical Member Vivek Kumar held that transporting goods on an expired e-way bill amounts to movement of goods without a valid e-way bill, attracting penalty under Section 129 of the Central Goods and Services Tax (CGST)/Uttar Pradesh Goods and Services...

CESTAT Upholds CST Demand, ₹6.43 Crore Penalty On Kedia Vanaspathi, Rejects Consignment Sale Claim

The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on 12 May 2026 upheld the tax demand and penalty against Kedia Vanaspathi Ltd., holding that a dealer seeking exemption under Section 6A of the Central Sales Tax Act, 1956 must prove, with prescribed evidence, that inter-State movement of goods arises from consignment transfers and not sales. President Justice Dilip Gupta and Technical Member P.V. Subba Rao dismissed the appeals and confirmed the...

GSTAT President Orders Lenient Scrutiny Of GST Appeals In Initial Filing Phase

The President of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi Principal Bench, recently directed all GSTAT registries to adopt a lenient approach in scrutinising GST appeal filings, limiting objections during the initial phase to only substantive defects that affect the merits of the case. The direction was issued by an office order dated 20 January 2026 to address the practical difficulties faced by appellants in filing appeals on the newly operational GSTAT portal. The...