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2022 (8) TMI 1480 - CALCUTTA HIGH COURTLevy of penalty u/s 129 of the WBGST Act, 2017 - e-way bill in question had expired its validity - period of 1st June, 2019 to 30th June, 2019 - violation of principles of natural justice or not - HELD THAT:- The facts as appears from record and the grounds of appeal taken by the petitioner before the GST appellate authority and the reasons given by the appellate authority in the impugned order dismissing the appeal of the petitioner, there is no procedural irregularity or violation of principle of natural justice or the action of the authority is contrary to law which invites invoking of constitutional writ jurisdiction of this Court under Article 226 of the Constitution and more particularly in this case petitioner has failed to show any specific provisions of law to establish that the nature of goods which was being transported is exempted from any e-way bill. Petition dismissed.
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