https://www.taxtmi.com/caselaws?id=765299 The HC upheld imposition of penalty under s.129(3) West Bengal GST Act equal to 200% of tax payable, dismissing the appeal. The court found material discrepancies between the e-way bill and the delivery challan-an e-way bill naming an unregistered consignor while the delivery challan lacked consignor signature and was supported by a release letter from a registered entity-permitting an inference of intentional concealment to evade GST. The adjudicating authority was entitled to examine intent and its findings that the mismatches suggested tax evasion were sustained, so the Single Judge's decision was affirmed and the appeal dismissed. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765299 The HC upheld imposition of penalty under s.129(3) West Bengal GST Act equal to 200% of tax payable, dismissing the appeal. The court found material discrepancies between the e-way bill and the delivery challan-an e-way bill naming an unregistered consignor while the delivery challan lacked consignor signature and was supported by a release letter from a registered entity-permitting an inference of intentional concealment to evade GST. The adjudicating authority was entitled to examine intent and its findings that the mismatches suggested tax evasion were sustained, so the Single Judge's decision was affirmed and the appeal dismissed. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765299