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SUPERSMELT SPONGE PRIVATE LIMITED vs. SUPERINTENDENT, (ANTI EVASION) , CENTRAL TAX, C.G.S.T. COMMISSIONERATE, BOLPUR & ORS.
(Calcutta High Court)

Hon'ble Judges:

DEBANGSU BASAK
Pet. Counsel
Anil Dugar
Rajarshi Chatterjee
Res. Counsel
Somnath Ganguli
Bhaskar Prosad Banerjee

Petitioner / Applicant

SUPERSMELT SPONGE PRIVATE LIMITED
Respondent SUPERINTENDENT, (ANTI EVASION) , CENTRAL TAX, C.G.S.T. COMMISSIONERATE, BOLPUR & ORS.
Court Calcutta High Court
State

West Bengal

Date Sep 5, 2018
Order No.

W.P. 17113 (W) of 2018

Citation

2018(9) TAXREPLY 2902
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ORDER

The petitioner seeks setting aside of a notice issued in form GST MOV-07 by the respondent no.2. Learned advocate appearing for the petitioner submits that, the petitioner has preferred an appeal. The appeal was not registered in the website. Consequently, hardcopy of the appeal was submitted to the respondent no.3. He submits that, the vehicle should be released. Moreover, the confiscation proceeding should be stayed. Learned Additional Solicitor General appears for the respondent no.5 . The respondent nos.1, 2 and 4 are also represented. The private respondents are represented. Learned advocate appearing for the respondent nos.1, 2 and 4 submits that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no.3 as described in the cause title does not exist. The appeal may have been received by the Com....

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