Mohammad Shamasher Vs State of West Bengal
Date: January 31, 2024
Subject Matter
Imposition of penalty at the rate of 200% of the tax payable u/s 129 is highly disproportionate when there is no intention to evade tax
Summary
The case involves the detention and penalty imposed on a petitioner under the GST Act for the transportation of an escalator machine (JCB) without proper documents. The authorities alleged contravention of Section 68(1) and issued orders under Sectio…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner is the sole proprietor of M/s Afika Infrastructure. He is registered under the Central Goods and Services Tax Act, 2017. An escalator machine (JCB) of the petitioner returning from work was intercepted by the officers of the Bureau of Investigation, North Bengal Alipurduar Zone. The driver of the vehicle failed to produce any do…