https://www.taxtmi.com/caselaws?id=427427 A recovery demand cannot be sustained on a factual basis not contained in the show-cause notice, and the appellate finding based on intra-city movement was upheld. The notice alleged non-generation of e-way bills for inward supply, but the appellate authority found from the invoices that the goods were supplied within Surat and applied the Gujarat notification dated 19.09.2018 exempting intra-city movement from e-way bill generation. That factual finding was neither perverse nor arbitrary, so interference was unwarranted and the refund order stood. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427427 A recovery demand cannot be sustained on a factual basis not contained in the show-cause notice, and the appellate finding based on intra-city movement was upheld. The notice alleged non-generation of e-way bills for inward supply, but the appellate authority found from the invoices that the goods were supplied within Surat and applied the Gujarat notification dated 19.09.2018 exempting intra-city movement from e-way bill generation. That factual finding was neither perverse nor arbitrary, so interference was unwarranted and the refund order stood. Case-Laws GST Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427427