HC : Dismisses writ appeal; Upholds penalty u/s 129 on transporter for incomplete e-way bill (Part-B)

Kerala HC dismisses writ appeal against order of Single Judge upholding penalty u/s 129 of CGST Act, 2017 against transporter of goods where Part-B of the e-way bill was incomplete; Rejecting Petitioner’s plea that transporter could not be mulcted with liability, remarks, “Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b)”; Rejects petitioner’s reliance upon Section 126 to argue that no...