https://www.taxtmi.com/caselaws?id=410560 Orders imposing tax and penalty under the U.P. GST regime were sustained where the invoices did not match the verifying sheets with the mobile squad and the goods were transported in breach of Rule 138. The authorities treated the mismatch and non-compliance as fraudulent and levied tax and penalty under Section 129(3). In writ proceedings, no error in those factual findings was demonstrated, so the challenge to the penalty and the appellate rejection failed. en-us Mon, 02 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410560 Orders imposing tax and penalty under the U.P. GST regime were sustained where the invoices did not match the verifying sheets with the mobile squad and the goods were transported in breach of Rule 138. The authorities treated the mismatch and non-compliance as fraudulent and levied tax and penalty under Section 129(3). In writ proceedings, no error in those factual findings was demonstrated, so the challenge to the penalty and the appellate rejection failed. Case-Laws GST Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410560