Calcutta HC Upholds GST Penalty for E-Way Bill Mismatch as Intent to Evade Tax Proven

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...