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SANDIP KUMAR PANDEY & ANOTHER vs. THE ASSISTANT COMMISSIONER OF STATE TAX BUREAU OF INVESTIGATION (SOUTH BENGAL) DURGAPUR ZONE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rita Mukherjee
Ghanshyam Jha
Riddhiman Mukherjee
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

SANDIP KUMAR PANDEY & ANOTHER
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX BUREAU OF INVESTIGATION (SOUTH BENGAL) DURGAPUR ZONE & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 7, 2025
Order No.

WPA 9544 of 2025

Citation

2025(5) TAXREPLY 13411
Original Order
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ORDER

1. Affidavit-of-service filed in Court today be taken on record. 2. The petitioner no. 1 carries on business in the name and style of Shyam Enterprises from its place of business at New Delhi and claims to be a registered taxpayer under the provisions of WBGST & CGST Act, 2017 (hereinafter referred to as the “said Act”). The petitioner no. 1 in usual course had entered into agreement with Ghosh Enterprises based in Kolkata, for purchase of clothing items (in short the “said goods”). The petitioners claims that the Ghosh Enterprises as supplier issued tax invoice dated July 20, 2024 and an E-way bill dated July 21, 2024, including therein the name of the petitioner no. 1 as a consignee, for transporting the goods from Kolkata to New Delhi. During transit of the goods, the goods were intercepted at Asansole. The petitioner no. 1 claiming to be the owner in respect of the said goods and had approached the authorities for release of the goods. According t....

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