2026-VIL-107-GSTAT-VRN
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SGST Tribunal

GST – Transportation of goods on longer route to avoid difficult terrain - Diversion of route, intention to evade tax under Section 129 of the CGST Act, 2017 - Vehicle was intercepted for deviating from shorter route of about 70 km to longer route covering about 200 km excess. Proper Officer issued notice alleging discrepancies and intrusion into geographical area of State without necessity and concluded that appellant intended to deliver goods to unintended recipient in State to evade tax - Whether adoption of longer route instead of shorter route for transportation of goods with valid documents, due to difficult terrain and safety measures, without evidence of actual intent to evade tax or delivery to unintended recipients, constitutes mala fide intention to evade tax under Section 129 – HELD - The vehicle had been transported with valid documents as required under law which remains undisputed. The GST Act and Rules do not prescribe any specific route for transportation of goods. Unlike old VAT law, GST does not require assessee to declare or rigidly stick to designated route of transportation - The explanation submitted by appellant that longer route was opted to avoid difficult terrain and hilly region falling in shorter route appears plausible and reasonable. The respondent has not shown any place of destination in Uttar Pradesh where appellant intended to consign goods. Taking alternative or longer route for logistical reasons and safety measures does not constitute statutory basis for detention or attract mala fide intention - Nothing is brought on record to ascertain that appellant would have actually intended to evade tax. Transportation with valid documents and route diversion for genuine commercial and safety reasons does not constitute mala fide intention to evade tax – The impugned order is quashed and the appeal is allowed
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