Goods Transported For Own Use, No Intention To Evade Tax, Kerala High Court Deletes Penalty

The Kerala High Court ruled that transporting goods for personal use without proper documentation can lead to a penalty if there is an intention to evade tax. The case involved an individual transporting goods in their vehicle without valid documents. The authorities imposed a penalty under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017. The court upheld the penalty, emphasizing that the intent to evade tax was evident due to the lack of proper documentation. This decision underscores the importance of maintaining proper records and documentation during the transportation of goods to avoid penalties under GST laws.