Calcutta HC Quashes 200% GST Penalty on Goods Transport: No Mens Rea Found

Jagat Saha Vs State of West Bengal And Ors. (Calcutta High Court) In the case of Jagat Saha vs. State of West Bengal and Ors., the Calcutta High Court addressed the imposition of a penalty under Section 129(3) of the WBGST/CGST Act, 2017, for the transportation of goods without a registered additional place of business. The dispute arose when a transport of CR coils, weighing 219.70 kg, from Dankuni to Raiganj was intercepted by authorities. The appellant, Jagat Saha, had challenged an order from the appellate authority that reduced a 200% penalty to 100% but did not set it aside entirely. The...