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ASHOK SHARMA vs. THE STATE OF WEST BENAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Himangshu Kumar Ray
Subal Saha
Subhasis Podder
Res. Counsel
A. Ray
T.m. Siddiqui
D. Sahu

Petitioner / Applicant

ASHOK SHARMA
Respondent THE STATE OF WEST BENAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 17, 2024
Order No.

W. P. A 26591 of 2024

Citation

2024(12) TAXREPLY 11885
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ORDER

Rajarshi Bharadwaj, J: 1. The petitioners seek the quashing of the appellate order dated 04.10.2024 passed by Respondent No. 6, the show cause notice in Form GST MOV-07 dated 27.06.2024, the unsigned summary of the show cause notice in Form GST DRC-01 dated 05.07.2024 issued by Respondent No. 4, the order of demand for tax and penalty dated 15.07.2024 in GST Form MOV-09 as well as the summary of the order dated 16.07.2024 passed by Respondent No. 3 under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘WBGST Act’) and Section 129 (3) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act’). The petitioner contends that the penalty has been imposed illegally, arbitrarily and without applying due consideration, as the physical verification of the goods after detention tallied with the measurements mentioned in the supply invoices and the tax rate was accurately stated as 18%.....

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