Supreme Court increases penalty on GST officer for falsely penalising company

The Supreme Court recently imposed fine on a GST officer from Telangana for falsely imposing penalty of Rs 69,000 M/s Satyam Shivam Papers Pvt. Ltd. as the e-way bill had expired a day earlier. A division bench of justices Dinesh Maheshwari and Hrishekesh Roy not only set aside the penalty levied by the GST officer, but also increased the fine imposed on him, by the High Court for the State of Tel…