Penalty u/s 129 justified on transportation of goods without a valid e-way bill

Abinash Kumar Singh Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that provisions of section 129 of the West Bengal Goods and Services Tax Act, 2017 opens with a non-obstante clause. Accordingly, imposition of penalty u/s 129 justifiable on transporting goods without a valid e-way bill. Facts- The petitioner was transporting goods against an e-way bill which was generated on 23rd April, 2022. The vehicle of the petitioner was checked at the Cooch Behar check post on 28th April, 2022. The petitioner alleges that despite producing all necessary documents in co...