GST Dept not Empowered to Compute Penalty Amount on Higher Value than Invoice Value without Proper Evidence: Calcutta HC [Read Order]

GST Department is not empowered to compute penalty amount on higher value than invoice value without proper evidence, rules Calcutta HC
By Kalyani B. Nair - On May 2, 2024 10:22 am - 2 mins read
GST - GST Penalty computation - Calcutta HC - Invoice Value without Evidence - GST Invoice - taxscan

The Calcutta High Court held that the GST Department is not empowered to compute penalty amount on higher value than invoice value without proper evidence. The writ petition was filed challenging an order passed by the appellate authority under the provisions of the West Bengal Goods and Services Tax Act, 2017 dismissing the appeal filed…

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