Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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 on rental/lease services of JCB machinery. Court found sufficient evidence of tax evasion intent, noting that using URP details in E-way bill while actual service recipient was GST-registered constituted willful attempt to evade tax liability. Appeal dismissed, affirming 200% penalty of tax payable.
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 on rental/lease services of JCB machinery. Court found sufficient evidence of tax evasion intent, noting that using URP details in E-way bill while actual service recipient was GST-registered constituted willful attempt to evade tax liability. Appeal dismissed, affirming 200% penalty of tax payable.
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