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    <title>2022 (8) TMI 1480 - CALCUTTA HIGH COURT</title>
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    <description>HC upheld the levy of penalty under s.129 of the WBGST Act, 2017 for transportation of goods with an expired e-way bill during 1 June 2019 to 30 June 2019. The Court found no procedural irregularity or breach of principles of natural justice in the adjudication or appellate proceedings. It held that the petitioner failed to demonstrate any legal provision exempting the transported goods from the requirement of an e-way bill. Finding no ground to invoke writ jurisdiction under Art. 226, the HC dismissed the petition.</description>
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      <description>HC upheld the levy of penalty under s.129 of the WBGST Act, 2017 for transportation of goods with an expired e-way bill during 1 June 2019 to 30 June 2019. The Court found no procedural irregularity or breach of principles of natural justice in the adjudication or appellate proceedings. It held that the petitioner failed to demonstrate any legal provision exempting the transported goods from the requirement of an e-way bill. Finding no ground to invoke writ jurisdiction under Art. 226, the HC dismissed the petition.</description>
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