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YUSUF vs. STATE TAX OFFICER
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Vinay Shraff
Priya Sarah Paul
Res. Counsel
T. M. Siddiqui
D. Ghosh

Petitioner / Applicant

YUSUF
Respondent STATE TAX OFFICER
Court Calcutta High Court
State

West Bengal

Date Sep 28, 2022
Order No.

MAT 1426 of 2022 with IA No. CAN 1 of 2022

Citation

2022(9) TAXREPLY 6841
Original Order
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ORDER

JUDGMENT T.S. SIVAGNANAM J.: This intra-Court appeal is directed against the order dated 30.08.2022 passed in WPA 18885 of 2022. In the said writ petition the appellant had challenged the detention order dated 10th August, 2022 passed under Section 129(1) of CGST Act and WBGST Act. The learned Single Bench after taking note of the written instruction given to the learned Government Counsel by the Assistant Commissioner of Revenue, Bureau of Investigation, held that the order of detention is an appellable order and the appellant can approach the appellate authority. Challenging the said order the appellant is before us. On perusal of the order of detention dated 10th August, 2022 we find that there is more than one allegation. The first of such allegations is that there is mismatch between the goods in movement and documents tendered. The second allegation is that the appellant had obtained registration under the WBGST Act by means of fraudulent documentation. Further....

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