Gurbux Singh Gupta Versus State of West Bengal & Ors
Date: January 15, 2025
Subject Matter
No case for intervention by the court as the e-way bill relied by the petitioner for transportation of the car is contrary to the Invoice–cum–Bill of Supply
Summary
The petitioner challenged an order issued under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017, which directed him to pay a penalty of ₹33,82,000 for alleged discrepancies related to the transportation of a second-hand car. The ca…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner has filed the present writ application challenging the order passed by the Assistant Commissioner of Revenue (WBGST) under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 directing the owner of the goods to pay penalty of Rs.33,82,000/-. 2. One Shifting Gears, Assam had purchased a second hand car (Ford End…