https://www.taxtmi.com/caselaws?id=429967 GST penalty and appellate orders were set aside because the authorities failed to consider the assessee's GPS tracking report and explanation that the vehicle had reached the destination within the e-way bill validity period. The record indicated that the impugned orders dealt mainly with the driver's explanation and did not meaningfully address the relevant defence or the claim of mismatch in goods, which was unsupported by the physical verification report. The matter was remanded for fresh consideration, including the plea based on the amended Rule 138(3), and the authority was directed to re-examine the reply and decide afresh in accordance with law. en-us Mon, 13 Jun 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429967 GST penalty and appellate orders were set aside because the authorities failed to consider the assessee's GPS tracking report and explanation that the vehicle had reached the destination within the e-way bill validity period. The record indicated that the impugned orders dealt mainly with the driver's explanation and did not meaningfully address the relevant defence or the claim of mismatch in goods, which was unsupported by the physical verification report. The matter was remanded for fresh consideration, including the plea based on the amended Rule 138(3), and the authority was directed to re-examine the reply and decide afresh in accordance with law. Case-Laws GST Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429967