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JAHAR SUR CHOWDHURY vs. THE UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

ARINDAM LODH
Pet. Counsel
Biplabendu Roy
Res. Counsel
D. Bhattacharya
P.datta

Petitioner / Applicant

JAHAR SUR CHOWDHURY
Respondent THE UNION OF INDIA & OTHERS
Court Tripura High Court
State

Tripura

Date Apr 4, 2023
Order No.

WP (C) 507 OF 2022

Citation

2023(4) TAXREPLY 7213
Original Order
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ORDER

Order Heard Mr. H. Sarkar, learned counsel appearing for the petitioner. Also heard Mr. D. Bhattacharya, learned G.A. assisted by Mr. K. De, learned Addl. G.A.; Mr. Bidyut Majumder, learned Dy. SGI and Mr. P. Datta, learned counsel appearing for the respondents. The present writ petition has been filed by the petitioner challenging the legality and validity of the order passed by the Additional Commissioner, Respondent No.2 in Appeal No.70/GHY(A)/Addl. Commr./CGST-AGT/2022, dated 30.03.2022 (Annexure-11) to the writ petition whereby and whereunder the imposition of penalty passed by the Assistant Commissioner, Respondent No.3 vide order No.05/GST/TR- 1/AGT/2020-21, dated 06.01.2021, has been justified under Clause(a) of Sub-Section (1) of Section 129 of the CGST Act,2017 and Tripura SGST Act,2017. It is urged that the adjudicating authority, i.e. the respondent no.3 imposed penalty under Section 74 of CGST Act, 2017 which is contradictory and is a clear violation of principl....

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