Mohammad Shamasher Vs The State of West Bengal & Ors
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- January 21, 2025
- Type:
- Writ Appeal
- Members:
- Joymalya Bagchi, Gaurang Kanth
Subject
Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.
Summary
In the case at hand, the appellant filed an application for the condonation of delay in appealing against a penalty imposed under Section 129(3) of the West Bengal GST Act. The penalty equated to 200% of the tax payable, amounting to Rs. 9,93,080, fo…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The application being CAN 2 of 2024 has been filed under Section 5 of the Limitation Act for condonation of delay in filing the present Appeal. 2. Having considered the averments in the application for condonation of delay being CAN 2 of 2024 and being satisfied with the explanation given, we are inclined to condone the delay in preferring…