Physical verification overrides discrepant GST transport documents where cumulative evidence demonstrates intention to evade tax.
Case-Laws
GST
GST detention penalties can be sustained where invoices, e-way bills and transport documents do not correspond with goods physically verified in transit. Documentary existence alone does not establish coverage of the transported goods; supplier-wise and aggregate weight discrepancies require reconciliation with contemporaneous electronic and transport records. Unsupported challenges to weighment, including those lacking timely objection, independent reweighment or technical evidence, do not negate such discrepancies. Cancellation and regeneration of e-way bills for the same invoice also require explanation. Cumulative material discrepancies established intention to evade tax, resulting in restoration of the original tax and penalty order.
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