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GST - Highlights / Catch Notes

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Levy of penalty - The appellant was accused of failing to ...

GST

April 15, 2024

Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being imposed. Despite the appellant's claim that the transportation was covered by valid documents, a discrepancy was found between the documents presented and the actual transportation vehicle. The High Court upheld the penalty.

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