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HEMRAJ JAIN AND OTHER vs. STATE TAX OFFICER AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

SABYASACHI BHATTACHARYYA
AJOY KUMAR MUKHERJEE
Pet. Counsel
Rita Mukherjee
Ghanshyam Jha
Res. Counsel
Anirban Ray
Soumitra Mukherjee
Nilotpal Chatterjee

Petitioner / Applicant

HEMRAJ JAIN AND OTHER
Respondent STATE TAX OFFICER AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 30, 2022
Order No.

MAT No.40 of 2022 With CAN 1 of 2022

Citation

2022(5) TAXREPLY 5876
Original Order
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ORDER

Learned counsel for the appellants submits that, in view of the prevalent laws and circumstances of the case, the learned single Judge ought to have granted an interim order directing release of the petitioners’ vehicle on condition of payment of 50% of the value of the goods or 200% tax payable, whichever is higher. It is submitted that, within the contemplation of the amended Section 129 (1)(a) (b) of the West Bengal Goods and Service Tax Act, 2017, even if the owner of the goods does not come forward for payment of the penalty contemplated in the said Section, the maximum penalty which can be charged is equal to the amount as indicated above, i.e, 50% of the value of the goods or 200% tax payable, whichever is higher. Learned counsel submits that the petitioners submitted sufficient documents to raise a prima facie presumption of the petitioners being the owner of the goods. However, instead of accepting the petitioner no.1 to be such owner, the very existence and v....

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