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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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...



