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GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

Case Law Details

Case Name
Ashish Kumar Sharma Vs Deputy Commissioner (Calcutta High Court)
Date of Judgement/Order
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Ashish Kumar Sharma Vs Deputy Commissioner (Calcutta High Court) The Calcutta High Court recently delivered a significant judgment in the case of Ashish Kumar Sharma Vs Deputy Commissioner, revolving around the computation of penalty by the GST department. Detailed Analysis: The case stemmed from a dispute over the imposition of a penalty on Ashish Kumar Sharma, a trader of dehydrated coal tar and allied products. The penalty was levied due to an expired e-way bill during the transportation of goods. The appellant contended that the vehicle experienced breakdowns during the journey, leading to...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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