Ashok Sharma Vs State of West Benal & Ors. (Calcutta High Court)
Calcutta High Court held that detention order under section 129(1) of the West Bengal Goods and Services Tax Act, 2017 affirmed due to mismatch, coupled with a substantial gap between the declared and verified valuation, indicated a deliberate misrepresentation.
Facts- The petitioners seek the quashing of the appellate order dated 04.10.2024 passed by Respondent No. 6, the show cause notice in Form GST MOV-07 dated 27.06.2024, the unsigned summary of the show cause notice in Form GST DRC-01 dated 05.07.2024 issued by Respondent No. 4, the order of demand for tax and penalty dated 15.07.2024 in GST Form MOV-09 as well as the summary of the order dated 16.07.2024 passed by Respondent No. 3 u/s. 129(3) of the West Bengal Goods and Services Tax Act, 2017 and Section 129(3) of the Central Goods and Services Tax Act, 2017.
The petitioner contends that the penalty has been imposed illegally, arbitrarily and without applying due consideration, as the physical verification of the goods after detention tallied with the measurements mentioned in the supply invoices and the tax rate was accurately stated as 18%.
Conclusion- The appellate authority’s decision to affirm the adjudication order is entirely justified. The findings are based on substantial evidence and legal principles. Therefore, it is submitted by the respondent authorities that the writ petition lacks merit and is liable to be dismissed as the petitioner has failed to demonstrate any substantive reason to challenge the appellate order.
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