GST Penalty Upheld as Registered Dealer Declared Himself as Unregistered in E-Way Bill

Jageswar Saw Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court dismissed an appeal challenging detention of an excavator and levy of penalty under Section 129 of the West Bengal GST Act, 2017, holding that incorrect declaration in transport documents and improper execution of delivery challan justified action by the tax authorities. The appellant, a registered proprietor engaged in leasing construction machinery, had purchased an excavator in Jharkhand for supply on rental basis to a worksite in Meghalaya. While the machinery was being transported through West Ben...