{"id":70846,"date":"2025-01-29T09:00:44","date_gmt":"2025-01-29T03:30:44","guid":{"rendered":""},"modified":"2025-01-29T09:00:44","modified_gmt":"2025-01-29T03:30:44","slug":"west-bengal-high-court-upholds-gst-penalty-u-s-129-for-transportation-document-discrepancies-and-invalid-input-tax-claims","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70846","title":{"rendered":"West Bengal High Court Upholds GST Penalty u\/s 129 for Transportation Document Discrepancies and Invalid Input Tax Claims."},"content":{"rendered":"<p>West Bengal High Court Upholds GST Penalty u\/s 129 for Transportation Document Discrepancies and Invalid Input Tax Claims.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85279\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>West Bengal High Court Upholds GST Penalty u\/s 129 for Transportation Document Discrepancies and Invalid Input Tax Claims.Case-LawsGSTHC upheld penalty u\/s 129 of WBGST Act 2017 regarding discrepancies in vehicle transportation documentation. The petition<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70846","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70846"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70846\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}