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YUSUF vs. STAT TAX OFFICER AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Vinay Kr. Shraff
Priya Sarah Paul
Kaushal Agarwal
Res. Counsel
Anirban Ray
T.m. Siddiqui
D. Ghosh

Petitioner / Applicant

YUSUF
Respondent STAT TAX OFFICER AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 30, 2022
Order No.

WPA 18885 OF 2022

Citation

2022(8) TAXREPLY 6336
Original Order
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ORDER

Heard learned Counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the respondent GST authority, under Section 129(1) of the CGST Act and WBGST Act, 2017 dated 10th August, 2022. Mr. Ghosh learned advocate appearing for the respondent State GST authority was directed by the order dated 26th August, 2022 to take appropriate instruction in the matter and in compliance of the same he has filed written instruction dated 29th August, 2022 along with supporting documents issued by the Assistant Commissioner of Revenue, Bureau of Investigation (South Bengal), Kharagpur and on perusal of the same taken note of it particularly in paragraphs 3 and 4 of the said instruction which are as quoted as hereunder : - 3. The Physical verification of goods was made on 10.08.2022 on the strength of GST FORM MOV-03 issued by Senior Joint Commissioner of Revenue, Kharagpur Zone for extension of date for physical checking beyond t....

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