West Bengal High Court Upholds GST Penalty u/s 129 for Transportation Document Discrepancies and Invalid Input Tax Claims.
Case-Laws
GST
HC upheld penalty u/s 129 of WBGST Act 2017 regarding discrepancies in vehicle transportation documentation. The petitioner failed to establish legitimate purchase chain from Mr. X to Company Y, with Input Tax Credit already claimed by Company Z. Documentation inconsistencies included contradictory e-way bill and invoice details, with no tax payment ev
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