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TRUTH UDYOG METAL AND STEEL PRIVATE LIMITED & ANOTHER vs. THE DEPUTY COMMISSIONER, STATE TAX, BUREAU OF INVESTIGATION (SOUTH BENGAL) , DURGAPUR ZONE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
A. Ray
T. M. Siddique
N. Chatterjee

Petitioner / Applicant

TRUTH UDYOG METAL AND STEEL PRIVATE LIMITED & ANOTHER
Respondent THE DEPUTY COMMISSIONER, STATE TAX, BUREAU OF INVESTIGATION (SOUTH BENGAL) , DURGAPUR ZONE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 21, 2025
Order No.

M. A. T. 2312 of 2024 With IA No. CAN 1 of 2024

Citation

2025(1) TAXREPLY 12279
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ORDER

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. In this intra-Court appeal by the writ petitioners is directed against the order dated 16th December, 2024 in W.P.A. 29358 of 2024 passed by the learned Single Bench declining to grant any interim order but directing affidavits to be exchanged. 2. At the request made by the learned advocates for the parties and with their consent, the writ petition as well as this appeal are disposed of by this common order and judgment. 3. The short issue, which falls for consideration is whether the appellate authority viz., the Senior Joint Commissioner of Revenue, Bally Circle was justified in dismissing the assessees’ appeal by an order dated 4th October, 2024 confirming the order of penalty imposed on the appellants under Section 129 (1) of the G.S.T. Act, 2017. 4. It is not clear as to how the adjudicating authority and the appellate authority had invoked Section 129 of the Act since, the facts of the present case shows there appea....

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