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PAWAN CARRYING CORPORATION vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
D.v. Pathy
Anada Sen
Hiresh Karan
Res. Counsel
T.m. Siddiqui
N. Chatterjee
Tanoy Chakraborty

Petitioner / Applicant

PAWAN CARRYING CORPORATION

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 16, 2025
Order No.

WPA 7429 of 2025

Citation

2025(4) TAXREPLY 13390
Original Order
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ORDER

ORDER 1. Challenging the order of determination dated 25th February, 2025 issued by the respondent No. 3 and the show-cause notice dated 4th March, 2025, the order dated 11th March, 2025 passed by the respondent No. 3 imposing penalty under Section 129(3) of the CGST/WBGST Act, 2017 (hereinafter referred to as the said Act), the instant writ petition has been filed. 2. The petitioner is a transporter and is engaged in the business of transportation of goods. 3. The learned senior advocate representing the writ petitioner would submit that the petitioner for the purpose of transporting goods from Kanpur to Ukilpara (wrongly mentioned as Ulkipara), West Bengal was issued a consignment note by the consigner, namely, Maa Vindhya Vashni Tobaco P. Ltd., Kanpur to be delivered to Urmila Enterprises, Ukilpara, West Bengal. The Consigner of the goods also issued and generated an e-invoice on 8th February, 2025. It is on the basis of the e-invoices that the consigner of the goods ....

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