GST: Penalty Only for Quantity Shortage, Not Entire Consignment

Usha Gupta Vs Assistant Commissioner of Revenue (Calcutta High Court) Introduction: The Calcutta High Court recently gave a verdict in the case of Usha Gupta Vs Assistant Commissioner of Revenue, revolving around the imposition of penalties for discrepancies in consignment quantity and documentation. The case is critical in the context of penalties levied under the e-Way Bill regulations in India, particularly in instances of goods shortages in consignments. Analysis: The case arose from the detention of two consignments intended for export to Bhutan. Detention was based on three grounds: the ...