High Court Upholds 200% GST Penalty for E-way Bill Fraud Using Unregistered Consignor to Mask Real Service Recipient.
Case-Laws
GST
HC upheld penalty u/s 129(3) of WB GST Act 2017 due to deliberate discrepancies in transportation documents. The E-way bill listed an unregistered person (URP) as consignor from Arunachal Pradesh, while delivery challan showed a GST-registered entity as consignor. This mismatch was deemed intentional to conceal the actual recipient's identity and evade GST
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