https://www.taxtmi.com/caselaws?id=434904 The Calcutta HC dismissed a petition challenging penalty under Section 129(3) of the West Bengal GST Act, 2017 for misuse of e-way bill. The petitioner transported goods using a different conveyance than specified in the e-way bill without proper documentation. The court held that transferring goods from one vehicle to another without generating a new e-way bill constitutes statutory breach, regardless of intent. The court emphasized that e-way bills serve identification purposes beyond taxation, specifying goods, origin, destination, and vehicle details. Following Supreme Court precedent in Guljag Industries, the court ruled that statutory breach mandatorily attracts penalty without authority to reduce or waive it. en-us Fri, 03 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434904 The Calcutta HC dismissed a petition challenging penalty under Section 129(3) of the West Bengal GST Act, 2017 for misuse of e-way bill. The petitioner transported goods using a different conveyance than specified in the e-way bill without proper documentation. The court held that transferring goods from one vehicle to another without generating a new e-way bill constitutes statutory breach, regardless of intent. The court emphasized that e-way bills serve identification purposes beyond taxation, specifying goods, origin, destination, and vehicle details. Following Supreme Court precedent in Guljag Industries, the court ruled that statutory breach mandatorily attracts penalty without authority to reduce or waive it. Case-Laws GST Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434904