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MOHAMMAD SHAMASHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

JOYMALYA BAGCHI
GAURANG KANTH

Pet. Counsel

Sandip Choraria

Rajeev Parik

Pratusha Dutta Chowdhury

Res. Counsel

Subir Kr. Saha

Rima Sarkar

Petitioner / Applicant	MOHAMMAD SHAMASHER
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jan 22, 2025
Order No.	M. A. T. 108 of 2024 with CAN 1 of 2024 with CAN 2 of 2024
Citation	2025(1) TAXREPLY 12306
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ORDER
JUDGMENT JOYMALYA BAGCHI, J. :- Re: CAN 2 of 2024. 1. The application being CAN 2 of 2024 has been filed under Section 5 of the Limitation Act for condonation of delay in filing the present Appeal. 2. Having considered the averments in the application for condonation of delay being CAN 2 of 2024 and being satisfied with the explanation given, we are inclined to condone the delay in preferring the present appeal. 3. The application being CAN 2 of 2024 is allowed. Re: MAT 108 of 2024 with CAN 1 of 2024. 4. Appellant has assailed the judgment and order dated 24thMay, 2024 passed by the Hon’ble Single Judge dismissing his challenge to the impugned order of penalty under Section 129 (3) of the West Bengal GST Act, 2017 imposing a penalty equal to 200% of tax payable i.e. Rs. 9,93,080/- only. Facts:- 5. The brief facts giving rise to the appeal are as follows:- 6. Officials of Bureau of Investigation, North Bengal Alipurduar had detained a JCB....