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BANSAL EARTHMOVERS PVT. LTD. vs. ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX & ORS.
(Calcutta High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

BANSAL EARTHMOVERS PVT. LTD.

Respondent ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX & ORS.
Court Calcutta High Court
State

West Bengal

Date Dec 5, 2019
Order No.

WPA 82 of 2019

Citation

2019(12) TAXREPLY 1368
Original Order
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ORDER

1. This is an application under Article 226 of the Constitution of India wherein the petitioner is assailing an order passed imposing penalty under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as “the WBGST Act, 2017”) and the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act, 2017”) as per calculation under Clause (a) and (b) of sub-Section (1) of Section 129 of WBGST Act, 2017.   2. The above order was passed by the Assistant Commissioner of State Tax, Goods and Services Tax Department of Commercial Taxes, West Bengal, Siliguri Range, Siliguri. The relevant facts leading to the present litigation are enumerated below:   a. The petitioner is a company trading in heavy machineries. In the course of its business the petitioner had bought one Soil Compactor machine from M/s. JCB India Limited, Maharashtra for the purpose of selling the same in the local market purs....

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