Ashok Sharma Vs State of West Bengal
Date: February 10, 2025
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): TS Sivagnanam, Hiranmay Bhattacharya
Subject Matter
No penalty u/s 129 when goods match the description in the invoices
Summary
The case involves an intra court appeal against the dismissal of a writ petition which sought to cancel a show-cause notice and subsequent orders related to tax and penalty under the Central Goods and Services Tax Act, 2017. The appellant argued that…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This intra court appeal is directed against the order dated 17th December, 2024, passed in WPA No.26591 of 2024. The writ petition was filed by the appellant praying for issuance of a writ of mandamus to cancel the show-cause notice dated 27th June, 2024, the unsigned summary of show-cause notice of 5th July, 2024 and the order of demand for t…