Failure to amend invoice & e-way bill leads to 200% GST penalty for discrepancies.
Case-Laws
GST
The petitioner failed to amend the invoice and e-way bill to reflect the actual goods loaded on the vehicle, resulting in discrepancies in GST documentation. The High Court upheld the levy of penalty u/s 129(3) of the TNGST Act, 2017, amounting to 200% of the tax payable, due to the irregularity committed by the petitioner. The petitioner was unable to substantiate their case with records be
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