https://www.taxtmi.com/caselaws?id=399917 The transfer of fixed assets between branches was deemed a supply under the CGST Act, 2017, as per Schedule II. The imposition of tax and penalty for non-availability of an E-way Bill on the transfer was justified under Sections 129 and 130 of the Act. The penalty on the transfer of used capital goods was lawful due to the absence of an E-way Bill. The appeal challenging these decisions was rejected by the Commissioner based on the findings and legal provisions presented in the judgment. en-us Thu, 14 May 2020 00:00:00 +0530 Thu, 20 Mar 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399917 The transfer of fixed assets between branches was deemed a supply under the CGST Act, 2017, as per Schedule II. The imposition of tax and penalty for non-availability of an E-way Bill on the transfer was justified under Sections 129 and 130 of the Act. The penalty on the transfer of used capital goods was lawful due to the absence of an E-way Bill. The appeal challenging these decisions was rejected by the Commissioner based on the findings and legal provisions presented in the judgment. Case-Laws GST Thu, 14 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399917