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SALIM MOHAMMAD vs. ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

SUVRA GHOSH
Pet. Counsel
Boudhayan Bhattacharyya
Sougata Banerjee
Stuti Bansal
Res. Counsel
Ratan Banik
Biswaraj Agarwal
Saptarshi Banik

Petitioner / Applicant

SALIM MOHAMMAD
Respondent ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 31, 2023
Order No.

WPA No. 1261 of 2023

Citation

2023(7) TAXREPLY 7988
Original Order
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ORDER

Heard learned counsels for the parties. At the outset, it is submitted on behalf of the Commissioner of Central Goods and Service Tax, Siliguri Commissionerate being the 4th respondent herein that since the vehicle was allegedly intercepted by the State Tax Officer of the Revenue and Investigation (North Bengal) Headquarters, the 4th respondent has no role to play herein. On merits, it is submitted on behalf of the petitioner that in course of sending his consignment comprising old MS iron scrap weighing 30,580 kgs to M/s Uttam Steel & Agro the vehicle was parked in the parking lot at Bakra compound since it was not completely loaded and movement of the vehicle to its destination had not commenced. The vehicle was allegedly intercepted by the respondent authorities from the parking lot and a detention order was passed under Section 129(1) of the Central Goods and Services Tax Act in Form GST MOV 06 dated March 9, 2023. Penalty to the tune of Rs. 4,95,396/- was slapped up....

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