Liability of buyer if Eway bill not generated.

This discussion addresses the liability of a buyer when an e-way bill is not generated for intra-state goods purchased in Maharashtra. The buyer has already sold the goods, and the issue arises from the supplier or transporter failing to issue the bill. The query seeks clarification on whether the penalty under Section 127 of the CGST Act will be imposed on the buyer or the supplier, and what recourse is available to the buyer. It's suggested as a precautionary measure to obtain an indemnity bond from the supplier.