Gopikrishna Infrastructure Pvt. Ltd Vs State Of Tripura
Date: January 7, 2021
Subject Matter
Penalty for transporting any taxable goods without the cover of documents cannot exceed Rs 10,000/-
Summary
The breach definitely falls within the ambit of Section 122(xiv) of the CGST Act and as such the petitioner is excisable to the penalty. But the pertinent question that falls for consideration is whether the Superintendent of State Tax has exceeded h…
[1] Heard Mr.B.N.Majumder, learned counsel appearing for the petitioner as well as Mr. K.Dey, learned Addl. GA appearing for the respondents. [2] By means of this petition, the petitioner has challenged the Order No.2 dated 27.05.2020 [Annexure 7 to the Writ Petition] passed by the Superintendent of State Tax, Churaibari Enforcement Wing, North Tripura. By the said order, the liability of the peti…