GSTAT Rejects Penalty for Transformer Oil Transported in Batches

Shilchar Technologies transported transformer oil as part of an already-taxed transformer supply, supported by earlier invoices, an e-way bill and a delivery challan. GSTAT found that the authorities had failed to consider the taxpayer’s explanation, had imposed a penalty beyond the show-cause notice and had not established an intention to evade tax. The penalty was set aside.