Gopal Nondy Vs Assistant Commissioner of State Tax
Date: June 13, 2024
Subject Matter
Job Work: Remand back to the appellate authority for re-determination of the e-way bill requirement
Summary
The petitioner received consignments for job work from a principal outside the state, but the consignment was intercepted and detained within the State of West Bengal due to a defective document and absence of e-way bill. The petitioner's appeal…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service filed in Court today is retained with the records. 2. The present writ petition has been filed, inter alia, challenging the order dated 27 th December 2023 passed by the appellate authority under Section 107 of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”). 3. The petitioner is the p…