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J.L. ENTERPRISES vs. ASSISTANT COMMISSIONER
(Calcutta High Court)

Hon'ble Judges:

BIBEK CHAUDHURI
Pet. Counsel
Vinay Kumar Shraff
Priya Sarah Paul
Res. Counsel
Nilotpal Chatterjee
Debraj Saha

Petitioner / Applicant

J.L. ENTERPRISES
Respondent ASSISTANT COMMISSIONER
Court Calcutta High Court
State

West Bengal

Date May 25, 2023
Order No.

WPA 12132 of 2023

Citation

2023(5) TAXREPLY 7401
Original Order
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ORDER

ORDER The petitioner is a partnership firm. On 4th March, 2023, State Tax Department Officers visited the registered office of the said firm and inspected the books on accounts and verified records under Section 67 of WBGST Act and issued INS-01 form stating the following anomalies. “a. Mobile phones exported in the month of October’2022 has found to be activated in Indian territory after the date of EGM, therefore, it is a false export. The said allegation has been made on the basis of the Samsung report found in Samsung MCS portal. b. E-invoice has been generated after the EGM date which concludes that export is false. c. The goods purchased from the M.I.Telcom is a false transaction as the e-way bill generated for transportation is incorrect. In support of the same, a consent has been obtained from Shyamoli Poribahan & Gree Loine Travels. Copy of the DRC-01A form dated 25/03/2023 is annexed herewith and marked as “Annexure-P3”. It w....

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