GST transit penalties require evidence of an existing statutory...

GST transit penalties require evidence of an existing statutory contravention rather than presumptions based on a vehicle's route or anticipated delivery. A place-of-supply entry consistent with the invoice and e-way bill undermines an allegation that goods were diverted to an undeclared local supply. The GST framework does not require a selling dealer to disclose or follow a particular transportation route; route deviation alone, where accompanying documents are genuine, does not establish contravention. An uncorroborated driver statement referring to an unverified third party, coupled with interception before unloading, is insufficient to prove unauthorised delivery or tax evasion.