High Court Upholds 200% GST Penalty for E-way Bill Fraud Using Unregistered Consignor to Mask Real Service Recipient.

HC upheld penalty u/s 129(3) of WB GST Act 2017 due to deliberate discrepancies in transportation documents. The E-way bill listed an unregistered person (URP) as consignor from Arunachal Pradesh, while delivery challan showed a GST-registered entity as consignor. This mismatch was deemed intentional to conceal the actual recipient's identity and evade GST on rental/lease services of JCB machinery. Court found sufficient evidence of tax evasion intent, noting that using URP details in E-way bill while actual service recipient was GST-registered constituted willful attempt to evade tax liability. Appeal dismissed, affirming 200% penalty of tax payable. .....

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