This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Calcutta HC Upholds GST Penalty for E-Way Bill Mismatch as Intent to Evade Tax Proven
Case Law Details
- Case Name
- Mohammad Shamasher Vs The State of West Bengal & Ors. (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Mohammad Shamasher Vs The State of West Bengal & Ors. (Calcutta High Court)
Calcutta High Court in Mohammad Shamasher v. The State of West Bengal & Ors. upheld a penalty imposed under Section 129(3) of the GST Act, ruling that a mismatch between the e-way bill and delivery challan suggested an intent to evade tax. The case involved the detention of a JCB machine, where the driver failed to produce the required tax invoice or delivery challan. The authorities found discrepancies between the consignor mentioned in the e-way bill (an unregistered person) and the delivery challan (issued b...
