DRB Infratstructure Pvt Ltd Vs State of West Bengal
Date: September 11, 2023
Subject Matter
Penalty order u/s 129(3) should consider the objections of petitioner. Matter remanded.
Summary
This is a case involving DRB Infrastructure Pvt Ltd challenging an order issued under Section 129(3) of the WBGST/CGST Act. The petitioner's truck was seized and a demand was made under the West Bengal GST Act and Rules. The petitioner raised obj…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The principal grievance of the writ petitioner is directed against an order dated 15th February, 2023 passed under Section 129 (3) of the WBGST/CGST Act. It is submitted on behalf of the petitioner that in or about 2018 in the course of carrying out construction work at Arunachal Pradesh, a truck belonging to the petitioner had been seized and…