No GST Penalty for Not Producing Physical Challan if Digital Copy Shown: Calcutta HC

Hari Rama Constructions Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court, in the case of Hari Rama Constructions Vs State of West Bengal & Ors., overturned an appellate authority’s decision that had upheld a penalty imposed on Hari Rama Constructions for a GST-related violation. The petitioner, a partnership firm, was transporting its construction equipment from Manipur to Jharkhand. During transit, their vehicle was intercepted for inspection. The driver produced the e-way bill, which included a digital copy of the delivery challan, along with the purchas...