The Thiruvananthapuram Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has said that a wrong GSTIN cited in a delivery challan because of a clerical error cannot attract a penalty if no proof establishes a link between the taxpayer, supplier, or transporter and the GSTIN holder. A Bench including Vice-President Subramanya Rayaprol and … Continue reading GSTAT Thiruvananthapuram: Penalty Can’t Be Imposed Solely for Wrong GSTIN in Delivery Challan