Transportation of goods without a valid e-way bill mandatorily attracts penalty

Pushpa Devi Jain Vs Assistant Commissioner of Revenue, Bureau of Investigation, North Bengal Headquarters & Ors. (Calcutta High Court)

Calcutta High Court held that penalty under section 129 of the West Bengal Goods and Services Tax Act, 2017 duly imposed for transportation of goods without a valid e-way bill.

Facts- The petitioner challenges the order passed by the adjudicating authority under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 and the

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