Case Law Details
Sarkar Diesel & Anr. Vs. The Deputy Commissioner State Tax (Calcutta High Court)
The case involves appeals by Sarkar Diesel & Anr. against orders by the learned Single Judge in three writ petitions, where interim relief was denied. The appeals and writ petitions were heard together by the Calcutta High Court.
Key Issue: The primary issue is whether the Joint Commissioner of State Tax, Berhampore Circle, addressed all issues raised by the appellants in their appeal.
Arguments and Findings: The Appellate Authority previously overturned the Deputy Commissioner of State Tax’s order, ruling that the penalty should have been imposed under Section 73, not Section 74, of the West Bengal Goods and Services Tax (GST) Act, 2017. This was because there were no allegations of fraud or willful misstatement. However, the Appellate Authority did not consider other substantial grounds raised by the appellants.
After the appeal, the appellants received a declaration from Indian Oil Corporation Limited (IOCL) stating that they had availed Goods Transport Agency (GTA) services from the appellants during 2017-2020 and had discharged the GST liability under the Reverse Charge Mechanism (RCM). This new evidence was not available during the initial proceedings and could significantly impact the case outcome.
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