Asian Switchgear Private Limited Vs State Tax Officer
Date: November 30, 2023
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): Debangsu Basak, Shabbar Rashidi
Subject Matter
Penalty Imposition under Section 129(3) is not automatic
Summary
The case involves a writ petition filed by the appellant challenging an order imposing penalty under Section 129 (3) of the West Bengal Goods and Services Tax Act, 2017. The appellant's vehicle, carrying electrical switches for delivery to Arunac…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Appellant has assailed the judgement and order dated March 3, 2023 passed by the learned Single Judge in WPA 340 of 2023. By the impugned judgement and order the learned Judge has dismissed the writ petition filed by the appellant challenging an order passed by the adjudicating Authority and affirmed by the Appellate Authority imposing penalty…