No GST Section 129 Penalty for mere Deviation in E-Way Bill Route: Calcutta HC

Shekhar Kumar @ Shekhar Bagaria Vs State of West Bengal & Ors. (Calcutta High Court)

In the case of Shekhar Kumar @ Shekhar Bagaria vs State of West Bengal & Ors., the Calcutta High Court reviewed a penalty imposed under Section 129 of the West Bengal GST Act, 2017. The dispute arose when goods in a conveyance were intercepted at Sitaguri on May 17, 2024. The person in charge of the vehicle could not produce a physical tax invoice at the time. Additionally, authorities claimed that the vehicle was not on the designated geographical route as per the e-way bill. Base

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