Shekhar Kumar @ Shekhar Bagaria Vs State of West Bengal
Date: April 2, 2025
Subject Matter
Mere deviations from the e-way bill route are not sufficient to infer intentions of tax evasion
Summary
The case involves a writ petition filed by a registered taxpayer under the West Bengal Goods and Service Tax Act, 2017, challenging a penalty order imposed due to the alleged non-production of a tax invoice during an interception of goods transportat…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition is at the instance of a registered person under the West Bengal Goods and Service Tax Act, 2017(for short “the 2017 Act”) and is directed against the order of the Additional Commissioner, State Tax, West Bengal, Siliguri Circle dated January 16, 2025 vide ARN No. AD1906240075450 thereby affirming the penalty order dated M…