Calcutta HC Quashes GST Penalty in Goods Detention Over Lack of Tax Evasion Evidence

Ashok Sharma Vs State of West Bengal & Ors. (Calcutta High Court) In Ashok Sharma vs. State of West Bengal & Ors., the Calcutta High Court addressed an intra-court appeal filed by the appellant challenging a previous order dismissing his writ petition. The appellant had sought cancellation of several GST-related documents including a show-cause notice, summary order, and tax and penalty demand issued under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017. He had already exhausted all statutory remedies before approaching the High Court. The core dispute revolved aroun...