Penalty u/s 129(3) leviable in absence of fresh e-way bill when goods are transferred to another vehicle during conveyance

Asian Switchgear Private Limited Vs State Tax Officer (Calcutta High Court) Calcutta High Court held that penalty under section 129(3) of the West Bengal Goods and Services Tax Act, 2017 imposable on failure to generate a fresh e-way bill when goods are transferred from one vehicle to another during conveyance. Facts- The e-way bill was generated on 10th June, 2022 and the same was valid upto 21st June, 2022. The vehicle number against which the e-way bill was generated was specifically mentioned therein. The goods which were being transported against the aforesaid e-way bill were intercepted ...