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GURBUX SINGH GUPTA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

KRISHNA RAO
Pet. Counsel
Dhiraj Lakhotia
Radhika Agarwal
Sarthak Mondal
Res. Counsel
None.

Petitioner / Applicant

GURBUX SINGH GUPTA
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 16, 2025
Order No.

WPA No. 1219 of 2023

Citation

2025(1) TAXREPLY 12304
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ORDER

JUDGMENT KRISHNA RAO, J.: 1. The petitioner has filed the present writ application challenging the order passed by the Assistant Commissioner of Revenue (WBGST) under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017 directing the owner of the goods to pay penalty of Rs. 33,82,000/-. 2. One Shifting Gears, Assam had purchased a second hand car (Ford Endeavour) having registration No. AS06AE2114 from Mr. Marto Lollen, Proprietor of M/s MMD & Brothers Enterprises, Arunachal Pradesh for a total sum of Rs. 26,00,000/- on 6th May, 2023. The petitioner having its office at Mumbai, had purchased the said vehicle from Shifting Gears in Assam for a total sale consideration of Rs. 26,75,000/- inclusive of all taxes on 13th May, 2023. 3. On 14th May, 2023, the Shifting Gears informed Mr. Marto Lollen that the car was to be delivered and handed over in Haryana and at that time, the previous owner was in Assam. On the same day, an e-way bill was generated at....

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