GSTAT says Undeclared Goods Defeat Reliance on Transit-State Protection

In Ghanshyam Null Singh, GSTAT dismissed the driver’s appeal against a penalty imposed after undeclared goods were found during vehicle interception. The Tribunal distinguished Maruti Enterprises, where documents and genuine parties supported the movement of goods through a transit State. Here, the documents were produced belatedly, the buyers and sellers were not verified, and the ownership and destination of the goods remained unsubstantiated.