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

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