GSTAT Lucknow says Excess Goods Alone Do Not Justify Penalty on Entire Consignment

The GST Appellate Tribunal, Lucknow Bench, dismissed the Department's appeal seeking restoration of a penalty of ₹57,870 on the entire consignment of shuttering plywood. Although physical verification revealed 450 pieces against the 418 declared in the invoice and e-way bill, the Tribunal held that the contravention was established only in respect of the additional 32 pieces. The existence of excess goods did not justify treating the entire consignment as undocumented or liable to penalty. The First Appellate Authority's reduction of the penalty to ₹5,375.40 was accordingly sustained.