Sandip Kumar Pandey & Anr. Vs Assistant Commissioner of State Tax
Date: August 6, 2025
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): T.S. SIVAGNANAM
Subject Matter
Penalty u/s 129 quashed for solely relying on supplier’s statement
Summary
This intra-Court appeal challenges a penalty order issued under Section 129(3) of the CGST Act, read with Section 129(1)(b). The petitioner, Shyam Enterprises, had purchased goods (readymade garments) from M/s. Ghosh Enterprises. The vehicle transpor…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This intra-Court appeal by the appellants/writ petitioners is directed against the order dated 7 th May, 2025 in W.P.A. 9544 of 2025. The appellants had filed the writ petition challenging an order passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the West Bengal Goods and Services…