https://www.taxtmi.com/caselaws?id=435144 The Calcutta HC set aside penalty imposed under Section 129 of the State GST Act, 2017 for storage of goods at unreported location after e-way bill expiry. The court held that Section 129 applies to goods in transit, not stored goods, and Section 67(2) should have been invoked instead. The authority erroneously treated stored goods as in-transit merely because they hadn't reached the e-way bill destination. The court found the search report insufficient and noted violation of natural justice principles. The penalty order was quashed and refund directed within four weeks. en-us Fri, 10 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435144 The Calcutta HC set aside penalty imposed under Section 129 of the State GST Act, 2017 for storage of goods at unreported location after e-way bill expiry. The court held that Section 129 applies to goods in transit, not stored goods, and Section 67(2) should have been invoked instead. The authority erroneously treated stored goods as in-transit merely because they hadn't reached the e-way bill destination. The court found the search report insufficient and noted violation of natural justice principles. The penalty order was quashed and refund directed within four weeks. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435144