GSTAT Upholds Penalty for Concealed Copper Scrap

V.K. Brothers transported goods under an invoice and e-way bill declaring aluminium scrap, but inspection revealed 980 kg of copper scrap concealed beneath 280 kg of loose aluminium scrap. The taxpayer attributed the discrepancy to a loading error and produced a revised invoice and e-way bill after interception. The Tribunal rejected this explanation, relying on the concealment, the higher-value goods, the subsequent documentation and a similar incident involving the taxpayer. It upheld the orders imposing tax and penalty under Section 129 of the CGST/UPGST Acts.