GSTAT says Longer Transit Route Cannot by Itself Trigger GST Penalty

Bitchem Asphalt Technologies transported 29 MT of Tailor Made Cold Binder through a route that was more than 200 km longer than the available shorter route. GSTAT found that the shorter route passed through difficult terrain and that the Department could not identify any alternative recipient or other evidence of evasion. The ₹6.48 lakh penalty was therefore set aside.