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    <title>2022 (7) TMI 1325 - CALCUTTA HIGH COURT</title>
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    <description>The HC upheld a penalty under WBGST Act against the petitioner for transporting goods without an e-way bill. The petitioner claimed to have generated the e-way bill within two hours of interception but failed to provide evidence. The appellate authority found the e-way bill was actually filed the day after detention. The court declined to grant an interim order against coercive action, directed respondents to file opposition affidavits within four weeks, and scheduled final hearing in seven weeks.</description>
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      <description>The HC upheld a penalty under WBGST Act against the petitioner for transporting goods without an e-way bill. The petitioner claimed to have generated the e-way bill within two hours of interception but failed to provide evidence. The appellate authority found the e-way bill was actually filed the day after detention. The court declined to grant an interim order against coercive action, directed respondents to file opposition affidavits within four weeks, and scheduled final hearing in seven weeks.</description>
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