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GSTAT’s Lucknow Bench reportedly set aside Section 129 orders after the tax department inferred that an e-way bill had been reused but did not independently establish that the same goods had completed an earlier journey and been delivered. The reported decision is based on case-summary accounts, not a verified copy of the signed order; the case identity and penalty amount remain unclear.
What the reported dispute was about
The available summaries describe goods moving with an invoice, e-invoice and e-way bill. They report no discrepancy in the goods’ description, quantity, value or ownership. The department allegedly suspected reuse based on an earlier verification of the e-way bill and the vehicle’s later location.
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The central evidentiary question was whether those circumstances established that the same goods had already completed an earlier trip and been delivered. The summaries say the department did not produce independent evidence proving that prior completed transport. One account specifically refers to the absence of cogent evidence such as toll-plaza records. VILGST summary 2026-VIL-66-GSTAT-LCK; VILGST summary 2026-VIL-67-GSTAT-LCK.
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The VILGST accounts report that the tribunal allowed the appeal and set aside the original and appellate orders made under Section 129. The second summary says the deposited amount was to be refunded in accordance with law. These are reported outcomes; the operative directions and the tribunal’s precise statutory reasoning have not been confirmed against the signed order.
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Why the evidence matters
The reported distinction is between suspicion that a document was reused and proof that the same goods had already completed an earlier journey. Earlier verification or a vehicle’s later location may raise questions, but the summaries say the department did not independently establish prior delivery. The reported result therefore concerns the evidentiary basis for these particular orders, not a general exemption for e-way bill irregularities.
The summaries describe accompanying tax documents and no identified discrepancy in the goods. They do not establish that every documentation defect, mismatch or other circumstance will defeat detention or penalty under Section 129. The full order is needed to explain the tribunal’s legal test and the limits of its reasoning.
Case identity and penalty amount are not settled
The available reports do not consistently identify the case. One result gives Jai Enterprises v. Pankaj Gandhi, APL/38/LCK/2026, dated August 25, 2026. Another identifies Jai Enterprises v. Dr Anupama Goyal and discusses a penalty of ₹2,51,196. VILGST separately labels summaries 2026-VIL-66-GSTAT-LCK and 2026-VIL-67-GSTAT-LCK. The materials do not establish whether these are competing accounts of the same matter or separate cases. Taxscan’s September 3, 2026 report mentions ₹2,51,196, but its displayed case metadata does not resolve the identity conflict.
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Accordingly, the penalty figure and party names should not be treated as confirmed details of the reported ruling unless checked against the signed order. The available accounts also do not establish the coram or confirm the complete case status.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to read this as a case update
The Government of India describes the GST Appellate Tribunal’s Lucknow Bench as constituted under Section 109 of the CGST Act. It hears appeals from appellate or revisional authorities under Sections 107 or 108 and corresponding State GST Acts. GSTAT Lucknow Bench.
For now, the defensible takeaway is narrow: the case summaries report that Section 129 orders were set aside where the department’s inference of e-way bill reuse was not supported by independent proof that the same goods had already been delivered. The signed order is necessary to confirm the caption, docket, date, coram, exact reasoning, remedy and any penalty amount.
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