https://www.taxtmi.com/caselaws?id=784387 The dominant issue was whether the Revisional Authority could reverse the First Appellate Authority's acceptance of an explanation for unloading goods at an unregistered additional place of business despite the goods being accompanied by a valid tax invoice and e-way bill. The HC held that the appellate order was well-reasoned, accepted the bona fide explanation, and no prejudice or revenue loss was shown; therefore, mere possibility of an alternative view did not justify revisional interference, particularly where the breach was only technical and not indicative of intent to evade tax. Consequently, the revisional order was set aside, the appellate order was restored, and the writ petition was allowed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Sat, 03 Jan 2026 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784387 The dominant issue was whether the Revisional Authority could reverse the First Appellate Authority's acceptance of an explanation for unloading goods at an unregistered additional place of business despite the goods being accompanied by a valid tax invoice and e-way bill. The HC held that the appellate order was well-reasoned, accepted the bona fide explanation, and no prejudice or revenue loss was shown; therefore, mere possibility of an alternative view did not justify revisional interference, particularly where the breach was only technical and not indicative of intent to evade tax. Consequently, the revisional order was set aside, the appellate order was restored, and the writ petition was allowed. Case-Laws GST Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784387