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MRIGANKA SARKAR vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

AMRITA SINHA
Pet. Counsel
Saumyajyoti Dutta
Subrata Purakayastha
Druti Roy
Res. Counsel
Sudipto Kumar Mazumder
Sudip Kumar Paul
Subir Kumar Saha

Petitioner / Applicant

MRIGANKA SARKAR
Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 7, 2022
Order No.

W.P.A. 621 of 2022

Citation

2022(3) TAXREPLY 6413
Original Order
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ORDER

The petitioner is aggrieved by the order passed by the Adjudicating Authority on 11th January, 2021 and the order passed by the Appellate Authority on 29th September, 2021 whereby the petitioner’s prayer for refund of the tax paid for the second time and penalty amount has been rejected. 2. The petitioner is a timber merchant. He was transporting logs on 8th January, 2021. The e-Way Bill was generated on 8th January 2021 around at 1.12 PM wherein the address details from where the goods were transported has been mentioned. It appears that the address from where the goods were dispatched was mentioned as Ward No. 23, East Arabinda Nagar, Jalpaiguri and the goods were transported to Subhasganj, Raiganj, West Bengal. The petitioner paid the total amount on account of tax. 3. According to the petitioner, the address from where the timber was dispatched was inadvertently mentioned in the e-Way Bill. The address which appears therein is the address of the petitioner and not ....

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