Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Tax Invoice, E-Way Bill, GR Or Payment Details Not Sufficient To Prove Physical Movement Of Goods: Allahabad High Court Upholds Penalty U/S 74 GST
Corporate ComplianceGST
The Allahabad High Court upheld a penalty under Section 74 of the GST Act, ruling that tax invoices, e-way bills, and goods receipt payment details are insufficient to prove the physical movement of goods without corroborating evidence. The decision emphasizes the need for comprehensive proof of transactions in GST compliance.
