The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies & Anr. vs. The State of West Bengal & Ors. [WPA 28356 of 2024, order dated April 16, 2026] held that mere expiry of e-way bill, in absence of any intention to evade tax and where transportation documents were otherwise genuine, cannot justify imposition of harsh penalty under Section 129 of the WBGST Act, 2017.
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