HC Directs Re-adjudication of E-way Bill Generation by Job Worker Based on Transaction Value

Gopal Nondy Vs Assistant Commissioner of State Tax (Calcutta High Court) In the case of Gopal Nondy Vs Assistant Commissioner of State Tax (Calcutta High Court), the petitioner, proprietor of Arpan Enterprise, challenged an order under Section 107 of the WBGST / CGST Act, 2017 concerning the detention and subsequent penalty on a consignment received from M/s Apex Auto Private Limited. The consignment, transported from Jamshedpur to West Bengal, was intercepted and detained due to alleged defects in documentation, specifically the absence of an e-way bill. The petitioner argued that as a job w...