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RAHUL BANSAL vs. THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Sumit Ghosh.

Res. Counsel

T.m. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	RAHUL BANSAL
Respondent	THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 15, 2024
Order No.	W. P. A. 11142 of 2024
Citation	2024(5) TAXREPLY 9664
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ORDER
1. The present writ petition has been filed, inter alia, challenging the orders dated 30th June 2023 and 19th September, 2023 both passed under Sections 107 of the GST Act, 2017 (hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that it carries on business in the name and style of M/s R.S. Steel Company and in usual course of business dealings and transactions had been supplying goods from its registered place of business. When the petitioner was supplying the goods covered under respective invoices, all dated 25th July 2022 and 26th July 2022 through a transporter namely M/s Manish Carriers, from the Kolkata to Assam the goods in question along with the vehicle was intercepted by the respondent no. 1 on 28th July 2022 on the ground of failure on the part of the driver of the conveyance to produce all relevant documents before the concerned authorities. Following the aforesaid, a physical verification order dated 29th July, 2022 was pas....