GPS Data & Driver’s Statement Sufficient to Uphold GST Penalty for E-Way Bill Discrepancy: Jharkhand HC

The Jharkhand High Court, in a significant ruling on Goods and Services Tax (GST) law, has dismissed a writ petition filed by M/s. Pratik Enterprises challenging a penalty imposed under Section 129(3) of the CGST Act, 2017. A Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Sujit Narayan Prasad held that a discrepancy

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